Transfer your allowance · 2026/27

Marriage Allowance Calculator

Check whether you and your partner qualify for Marriage Allowance and how much tax it saves each year, plus backdated claims.

Lower earner's income (gives allowance)

Higher earner's income (receives it)

Tax year

Where the higher earner lives

You must be married or in a civil partnership. The person giving the allowance must earn no more than the personal allowance and the recipient must be a basic-rate (or Scottish intermediate-rate or lower) taxpayer.

You look eligible

Transfer saves your household tax

£252

a year off the higher earner's tax bill (£1,260 transferred at 20%). You can usually backdate a claim up to four tax years if you were eligible, which can add up to roughly £1,008.

Eligibility checklist

Lower earner's income (£9,000) is no more than the personal allowance (£12,570).
Higher earner's income (£32,000) is above £12,570 and no more than £50,270 (basic-rate band).
You are married or in a civil partnership (you confirm this when you apply on GOV.UK).

What Marriage Allowance does

It lets a lower earner transfer £1,260 of their personal allowance to their spouse or civil partner, cutting the recipient's tax bill by up to £252 a year.

Who qualifies

The person giving the allowance must have income at or below the personal allowance. The recipient must be a basic-rate taxpayer (in Scotland, below the higher-rate threshold).