Marriage Allowance Calculator 2026/27
Check if you qualify to transfer 10% of your Personal Allowance to your spouse or civil partner. Calculate your tax saving and estimate backdated claims for up to 4 years.
💍 Check Eligibility
📊 Result
Marriage Allowance Rates by Tax Year
| Tax Year | Transferable Amount | Tax Saving (20%) |
|---|---|---|
| 2022/23 | £1,260 | £252 |
| 2023/24 | £1,260 | £252 |
| 2024/25 | £1,260 | £252 |
| 2025/26 | £1,260 | £252 |
| 2026/27 | £1,257 | £251.40 |
Maximum 5-year claim (2022/23 – 2026/27): Up to £1,259.40 in total tax savings. If you haven't claimed before, a lump sum rebate of over £1,000 is possible.
Who Qualifies for Marriage Allowance?
You can claim Marriage Allowance if all of the following apply:
- You're married or in a civil partnership (living together is not enough — cohabiting couples don't qualify)
- One partner earns less than the Personal Allowance (£12,570 for 2026/27)
- The other partner is a basic-rate taxpayer (earns between £12,571 and £50,270)
- You were both born after 6 April 1935 (different rules apply for older couples)
Scotland: The higher earner must pay tax at the starter, basic or intermediate rate (income up to £43,662 for 2026/27). The transferable amount and savings are the same.
How to Claim
- Online: Apply through your Gov.uk personal tax account — it's the fastest way and takes about 5 minutes.
- Phone: Call HMRC on 0300 200 3300. Have your National Insurance number and your partner's ready.
- Self Assessment: If you already file a tax return, you can claim through your SA form.
Once approved, HMRC will adjust the higher earner's tax code (usually to 1387M instead of 1257L) or, if the lower earner pays tax, their code changes to 1150N. The change happens automatically for future years — you don't need to reapply annually.
Frequently Asked Questions
Can I backdate my Marriage Allowance claim?
Yes — you can backdate claims by up to 4 tax years. As of 2026/27, this means you can claim for 2022/23, 2023/24, 2024/25, 2025/26 and the current year 2026/27. The total backdated rebate could be over £1,250. You must have been eligible in those years (married/civil partnered with one partner under the Personal Allowance and the other a basic-rate taxpayer).
What if my income changes during the year?
If the lower earner's income rises above £12,570, they may no longer be eligible to transfer. If the higher earner's income rises above £50,270, they can no longer receive the transfer. You should tell HMRC about changes in your circumstances. If you cease to be eligible, the allowance transfer will stop from the next tax year.
Can self-employed people claim Marriage Allowance?
Yes. Self-employed people can claim if they meet the income conditions. The lower earner's "adjusted net income" (profit minus pension contributions and Gift Aid) must be below £12,570. The higher earner must be a basic-rate taxpayer. Self-employed claimants often apply through their Self Assessment tax return.