Marriage Allowance Calculator 2026/27

Marriage Allowance Calculator

✓ Verified for 2026/27

Partner Incomes

£
Must be under £12,570 to transfer allowance.
£
Must be a basic-rate taxpayer (£12,571 - £50,270).
Allowance Transferred
£1,257
10% of Personal Allowance
Annual Tax Savings
£251.40
reduction in Partner B tax bill

Calculation Logic

Partner A transfers £1,257 of their Personal Allowance. This reduces Partner B's taxable income by £1,257, saving exactly 20% of that transfer amount in tax.

How We Calculated This

  1. Verify low-earner eligibility: Confirm one partner earns less than the Personal Allowance (£12,570) and is not paying tax.
  2. Verify high-earner eligibility: Confirm the receiving partner is a basic-rate taxpayer (paying 20% tax on income between £12,571 and £50,270).
  3. Transfer Personal Allowance: Transfer exactly 10% (£1,257) of the low-earner's Personal Allowance to the higher earner.
  4. Calculate Tax Savings: The recipient's taxable income is reduced by £1,257, creating an annual saving of exactly £251.40 (20% of £1,257).

Real-World Examples

Example 1: Partner A earns £8,000, Partner B earns £35,000

A standard marriage allowance transfer scenario.

Partner A (Low earner): Gross £8,000 (Under £12,570)
Partner B (Recipient): Gross £35,000 (Basic rate)

Transfer Amount: £1,257 (10% of PA)
Partner B's New Personal Allowance: £12,570 + £1,257 = £13,827
Partner B's Tax Savings: £1,257 * 20% = £251.40

Frequently Asked Questions

What is Marriage Allowance and how does it work?

Marriage Allowance lets you transfer £1,257 of your Personal Allowance to your husband, wife, or civil partner. This reduces their tax bill by up to £252 in the tax year.

Who is eligible to claim Marriage Allowance?

You must be married or in a civil partner union. One of you must earn less than the Personal Allowance (£12,570), and the other must be a basic-rate taxpayer.

Can higher rate taxpayers claim Marriage Allowance?

No. If the receiving partner pays higher rate (40%) or additional rate (45%) tax, you are not eligible to claim.

Can I backdate my Marriage Allowance claim?

Yes, you can backdate your claim for up to 4 previous tax years if you met the eligibility criteria during those years.

What happens to Marriage Allowance if my income changes?

If the lower earner begins earning more than £12,570, or the higher earner moves into the higher rate tax band, you must contact HMRC to cancel the transfer.

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About This Calculator

This calculator uses the latest HMRC rates for the 2026/27 tax year. For illustrative purposes only — always consult a qualified tax adviser for formal advice.