2026/27 calculator
Marriage Allowance calculator
Marriage Allowance lets a lower earner transfer £1,260 of their Personal Allowance to a spouse or civil partner, cutting the partner's tax by up to £252 in 2026/27. It works when one of you earns less than £12,570 and the other is a basic rate taxpayer, or an intermediate rate taxpayer or below in Scotland.
It can be backdated for up to four tax years, so an eligible couple who have never claimed could get over £1,000.
Take-home pay
£2,014.49a month
£24,174 a year
- Income tax
- £3,234
- National Insurance
- £1,394
- Effective rate
- 15.4%
- Marginal rate
- 28%
- Into your pension
- £200/mo
The receiving partner, 2026/27
| Scenario | Income tax | Take-home a year | Net income, all sources |
|---|---|---|---|
| £30,000, no transfer | £3,486 | £25,122 | £25,122 |
| £30,000, receiving £1,260 | £3,234 | £25,374 | £25,374 |
| £48,000, receiving £1,260 | £6,834 | £38,334 | £38,334 |
| £55,000, receiving (not eligible) | £9,432 | £42,462 | £42,462 |
| £42,000 in Scotland, receiving | £5,719 | £33,942 | £33,927 |
| £10,000 lower earner, giving it away | £0 | £10,000 | £10,000 |
At £55,000 the partner pays higher rate tax, so the calculator does not apply the allowance.
Who can claim
You must be married or in a civil partnership. The person giving away the allowance usually has income below £12,570. The person receiving it must pay tax at no more than the basic rate, which means income up to £50,270, or up to £43,662 for a Scottish taxpayer. If either of you was born before 6 April 1935, Married Couple's Allowance is usually worth more.
What happens to your tax codes
The lower earner's allowance falls to £11,310 and their tax code becomes 1131N. The higher earner's allowance rises to £13,830, shown as 1383M. The benefit comes through as a tax reduction of up to £252 a year, which works out at £21 a month.
When it is worth it
The transfer costs the lower earner nothing if their income is under £11,310. Between £11,310 and £12,570 they pay 20% tax on the slice above £11,310, so the couple's gain shrinks. Above £12,570 the transfer gains nothing overall, because the lower earner loses as much as their partner saves.
How to claim and backdate
Apply online on GOV.UK with both National Insurance numbers. It renews automatically each year until you cancel or your circumstances change. You can backdate a claim for up to four previous tax years, paid as a lump sum to the partner receiving the allowance.
Common questions
How much is Marriage Allowance worth in 2026/27?
Up to £252 a year. The lower earner transfers £1,260 of their £12,570 Personal Allowance, and the partner's tax falls by 20% of £1,260.
Who is eligible for Marriage Allowance?
Married couples and civil partners where one earns less than £12,570 and the other is a basic rate taxpayer, or a starter, basic or intermediate rate taxpayer in Scotland earning up to £43,662.
Can you backdate Marriage Allowance?
Yes, for up to four previous tax years if you were eligible, paid as a lump sum to the partner who receives the allowance.
What tax codes does Marriage Allowance give?
In 2026/27 the receiving partner usually gets 1383M and the transferring partner 1131N.
Can I get Marriage Allowance if I am a higher rate taxpayer?
No. The partner receiving the allowance must pay no more than basic rate tax, which means income up to £50,270, or £43,662 in Scotland.
Do unmarried couples qualify for Marriage Allowance?
No. Marriage Allowance is only for married couples and civil partners.
Official sources
Every rate and threshold on this page is checked against these official pages. How we calculate
- Marriage Allowance (GOV.UK)
- Tax codes (GOV.UK)
- Income Tax rates and Personal Allowances (GOV.UK)
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