Marriage Allowance Calculator 2026/27: Save £252 and Backdate 4 Years

Check whether Marriage Allowance saves you money in 2026/27 and how much you can claim for past years. If one partner earns £10,000 and the other £30,000, the lower earner can transfer £1,260 of their Personal Allowance and the couple saves £252 this tax year. Backdating to 2022/23 adds up to £1,008, so a new claim could be worth £1,260 in total.

Who can claim Marriage Allowance

• You must be married or in a civil partnership. Couples who live together without marrying cannot claim.
• The lower earner normally has income below the £12,570 Personal Allowance, or pays no Income Tax.
• The higher earner must be a basic rate taxpayer: income from £12,571 to £50,270 before the allowance is transferred. In Scotland they must pay the starter, basic or intermediate rate, which usually means income from £12,571 to £43,662.
• If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more. You cannot have both.

How the saving is worked out

The higher earner's Income Tax is reduced by 20% of £1,260, which is £252, or by their whole tax bill if that is smaller. The lower earner's own allowance falls to £11,310. If their income is below that, they lose nothing. If it is between £11,310 and £12,570, they pay 20% (19% starter rate in Scotland) on the slice above £11,310, which reduces the couple's saving.

Backdating and how to apply

• You can backdate a claim to 6 April 2022 for any year you were both eligible: 2022/23, 2023/24, 2024/25 and 2025/26. The Personal Allowance was £12,570 in each of those years, so each year is worth up to £252.
• The lower earner usually applies online on GOV.UK; if you are in Self Assessment, you can claim on the tax return instead. The higher earner receives the allowance through a new tax code ending in M, which can take up to 2 months, or through their own return.
• If either of you has savings or dividend income, check who should claim; the Income Tax helpline can help.
• The transfer continues each year until you cancel it, for example if the lower earner's income rises or the relationship ends. If you cancel because of a change of income, it runs to the end of the tax year.
• If your partner has died since 5 April 2022, you can still claim by phoning the Income Tax helpline.

FAQs

Is it worth claiming if I earn a little under £12,570?

Usually yes, but the saving shrinks. At £12,000 the couple saves £114 rather than £252, and at £12,570 the gain disappears. Use the calculator with your actual figures.

What counts as income?

Total taxable income for the tax year: wages, self-employed profit, pensions, rental profit, and savings interest and dividends. Savings and dividend allowances can make the picture more complicated, so check carefully if most of the lower earner's income is interest or dividends.

We are not married. Can we still claim?

No. Marriage Allowance is only for married couples and civil partners. Couples who live together without marrying or forming a civil partnership cannot claim.

Related calculators

• Take-Home Pay Calculator 2026/27Tax and NI on each salary
• Savings Interest Tax CalculatorTax on interest outside an ISA
• Child Benefit Charge CalculatorThe £60,000 to £80,000 taper

Sources

• GOV.UK: Marriage Allowance · eligibility, example and backdating
• GOV.UK: Apply for Marriage Allowance
• GOV.UK: Income Tax rates and Personal Allowances
• Scottish Government: Scottish Income Tax 2026 to 2027