Marriage Allowance Calculator
Check whether you and your spouse or civil partner could benefit from Marriage Allowance, see the estimated tax saving, and check up to 4 previous tax years for a backdated claim.
Marriage Allowance Calculator UK 2026/27
Our Marriage Allowance Calculator gives an illustrative check of whether you and your spouse or civil partner could benefit from Marriage Allowance, plus an estimate of the tax saving involved. It also lets you check up to 4 previous tax years in case you’re entitled to a backdated claim. This tool is a planning aid, not a substitute for HMRC’s own eligibility check or the official claim process.
What Is Marriage Allowance?
Marriage Allowance lets a lower-earning spouse or civil partner transfer part of their unused Personal Allowance to their partner, provided the partner receiving it pays tax at the basic rate. For 2026/27, the transferable amount is GBP1,260, worth an estimated saving of up to GBP252 for the year. It is separate from, and should not be confused with, the older Married Couple’s Allowance, which only applies where one partner was born before 6 April 1935.
Who Can Claim Marriage Allowance?
- You must be married or in a civil partnership. Cohabiting couples do not qualify, regardless of how long they have lived together.
- The lower earner’s income must be below the Personal Allowance — GBP12,570 for 2026/27 — so they have unused allowance to give away.
- The higher earner must pay tax at the basic rate only. For England, Wales and Northern Ireland this generally means income up to GBP50,270. In Scotland, the equivalent ceiling is lower, at GBP43,662, because of Scotland’s separate income tax bands.
- Neither partner can already claim Married Couple’s Allowance for the same tax year.
How to Use This Calculator
- Confirm your marital status — married or in a civil partnership.
- Enter both partners’ annual income before tax.
- Select where you pay Income Tax — the rest of the UK or Scotland, since the higher-rate threshold differs.
- Tick the backdated years box if you want to check whether you could also claim for the last 4 tax years.
- Click Check Eligibility to see your estimated result.
How Much Could You Save?
| Tax Year | Personal Allowance | Transferable Amount | Estimated Saving |
|---|---|---|---|
| 2026/27 (current) | GBP12,570 | GBP1,260 | GBP252 |
| 2025/26 | GBP12,570 | GBP1,260 | GBP252 |
| 2024/25 | GBP12,570 | GBP1,260 | GBP252 |
| 2023/24 | GBP12,570 | GBP1,260 | GBP252 |
| 2022/23 | GBP12,570 | GBP1,260 | GBP252 |
The Personal Allowance and Marriage Allowance figures have been frozen at these levels for every year shown. If you were eligible throughout, a full 5-year backdated claim (4 previous years plus the current year) could be worth up to GBP1,260 in total. Figures for earlier years assume similar income levels to today — always check your actual historic income before claiming.
Can You Backdate a Marriage Allowance Claim?
Yes. HMRC allows you to backdate a Marriage Allowance claim by up to 4 tax years, provided you and your partner met the eligibility rules in those years. Because thresholds have been frozen since 2022/23, the eligibility test and the GBP252 saving are the same for each of the last 5 tax years, so if your income levels were broadly similar year to year, a single backdated claim can cover all of them at once.
Marriage Allowance vs Married Couple’s Allowance
| Feature | Marriage Allowance | Married Couple’s Allowance |
|---|---|---|
| Who qualifies | Any married couple or civil partnership meeting the income tests | Only where one partner was born before 6 April 1935 |
| How it works | Transfers part of the Personal Allowance | Direct reduction in tax bill (tax credit) |
| 2026/27 value | Up to GBP252 | Higher value, income-related — see gov.uk for current figures |
| Can you claim both? | No — you can only claim one or the other | No — you can only claim one or the other |
Marriage Allowance in Scotland
Marriage Allowance operates UK-wide using the same GBP12,570 Personal Allowance and GBP1,260 transfer amount. The difference for Scottish taxpayers is the ceiling for the higher earner: because Scotland has its own income tax bands, the higher earner must stay within the Scottish starter, basic or intermediate rate bands — broadly income up to GBP43,662 for 2026/27 — rather than the GBP50,270 threshold used in England, Wales and Northern Ireland. A Scottish taxpayer earning between GBP43,663 and GBP50,270 would be a basic-rate taxpayer in the rest of the UK but not in Scotland, and so would not qualify to receive Marriage Allowance.
Frequently Asked Questions
Does it matter who applies for Marriage Allowance?
Yes. HMRC requires the lower-earning partner — the one giving up part of their Personal Allowance — to make the application, even though it’s the higher earner who receives the tax reduction. Applying is free and is done directly through GOV.UK.
What happens if our incomes change during the tax year?
Marriage Allowance is assessed on your income for the whole tax year, so a change partway through can affect eligibility. If your circumstances change and you’re no longer eligible, you should tell HMRC, who will normally adjust or cancel the claim from the point it stopped applying.
Can we claim Marriage Allowance and Married Couple’s Allowance at the same time?
No. You can only claim one of the two. Married Couple’s Allowance is normally more valuable where you’re eligible for it, which requires at least one partner to have been born before 6 April 1935.
Will claiming Marriage Allowance affect the lower earner’s tax?
It can. Giving up part of the Personal Allowance may mean the lower earner starts paying a small amount of tax themselves, but the combined saving as a couple is normally still positive. This calculator shows the household-level saving; it does not model the lower earner’s own tax position in detail.
How far back can I claim?
You can backdate a claim by up to 4 tax years from the current one, as long as you met the eligibility rules for each year you’re claiming. Each year is assessed separately, so you can still claim for a year even if you weren’t eligible in others.
Is Marriage Allowance the same as filing a joint tax return?
No. The UK does not have joint tax returns for married couples — each partner is taxed individually. Marriage Allowance is a specific, limited transfer of unused Personal Allowance between partners, not a change to how the rest of your income is assessed.