Marriage Allowance Calculator UK 2026/27 – Check If You Could Save £252

Updated 5 October 2026: Check the main 2026/27 Marriage Allowance conditions and estimate the potential tax saving. Marriage Allowance lets an eligible spouse or civil partner transfer £1,260 of Personal Allowance, reducing the recipient’s tax by up to £252.

💍 Marriage Allowance Checker 2026/27

Check the main conditions before applying to HMRC.

Are you married or in a civil partnership?

Where does the partner receiving the allowance pay Income Tax?

Lower-income partner’s estimated taxable income (£)

Use estimated taxable income, not simply salary. Savings interest, pensions, rental income and other taxable income can matter.

Receiving partner’s estimated taxable income (£)

Maximum potential 2026/27 tax reduction£252

£1,260 Personal Allowance transfer

Important nuance: earning less than £12,570 does not automatically mean transferring the allowance saves the full £252. The transfer reduces the transferor’s Personal Allowance by £1,260. If their taxable income is close to £12,570, they could become liable for some tax, reducing the couple’s net benefit.

Official HMRC/GOV.UK guidanceMarriage Allowance eligibility and application →How Marriage Allowance works →

Important: This is an educational eligibility screen, not a tax calculation or tax advice. HMRC determines eligibility from your actual circumstances. Special rules can apply if either partner was born before 6 April 1935, and Marriage Allowance is different from Married Couple’s Allowance.

Rules checked: 5 October 2026 • 2026/27 tax year

What is Marriage Allowance?

Marriage Allowance lets an eligible married person or civil partner transfer £1,260 of their Personal Allowance to their spouse or civil partner. For 2026/27, this can reduce the recipient’s Income Tax by up to £252.

Who can claim Marriage Allowance?

The main conditions are that you are married or in a civil partnership, one partner normally has income below the £12,570 Personal Allowance, and the receiving partner is within the eligible Income Tax range. The usual 2026/27 recipient limit is £50,270 in England, Wales and Northern Ireland. Scotland uses different Income Tax bands, and the relevant upper income figure is £43,662.

Is the saving always £252?

No. £252 is the maximum tax reduction for the receiving partner. Transferring £1,260 reduces the lower-income partner’s own Personal Allowance to £11,310. If that partner has taxable income above the reduced allowance, they may pay some additional tax, so the couple’s overall net saving can be less than £252.

Can I backdate a Marriage Allowance claim?

HMRC allows eligible claims to be backdated to include tax years since 5 April 2022, provided you met the eligibility conditions in those years. The amount for previous years depends on the allowance and tax rules for each year.

Who should apply?

The partner transferring part of their Personal Allowance normally makes the application. HMRC then adjusts the couple’s tax arrangements. Applications can be made through GOV.UK.

Marriage Allowance vs Married Couple’s Allowance

These are different tax reliefs. Married Couple’s Allowance can apply where at least one spouse or civil partner was born before 6 April 1935. Use HMRC guidance to identify the correct allowance for your circumstances.

Important information

This calculator uses simplified taxable-income inputs and is designed as a screening tool. Taxable income can include employment, pensions, savings, property and other sources, and tax reliefs can alter the result. Confirm eligibility with HMRC before relying on the estimate.