Estimate how much Marriage Allowance could save you as a couple in the 2026/27 tax year.
This is an estimate for standard UK Income Tax at 20%. HMRC decides eligibility and the actual tax adjustment.
How to use the Marriage Allowance Calculator UK
Enter each partner’s taxable income, confirm that you are married or in a civil partnership, and choose the recipient’s tax status. The calculator estimates the recipient’s tax reduction, any extra tax for the lower earner and the couple’s net annual saving.
Marriage Allowance rates for 2026/27
The standard Personal Allowance is £12,570. An eligible spouse or civil partner can transfer £1,260 of it, potentially reducing the recipient’s tax by up to £252. Check the official GOV.UK Marriage Allowance guidance before applying.
| Calculation item | 2026/27 figure |
|---|---|
| Standard Personal Allowance | £12,570 |
| Allowance transferred | £1,260 |
| Lower earner’s adjusted allowance | £11,310 |
| Maximum recipient tax reduction | £252 |
How the estimate is calculated
The recipient’s potential saving is 20% of the usable transferred allowance. If the lower earner’s income exceeds £11,310, transferring the allowance can make some of their income taxable. That extra tax is deducted from the recipient’s saving to show the couple’s estimated net benefit.
Who can claim Marriage Allowance?
You must be married or in a civil partnership. The lower earner normally needs income below the Personal Allowance, while the recipient must usually pay Income Tax at the basic rate. Different Scottish Income Tax bands can affect eligibility, so confirm your position with HMRC.
Related tax calculators
Check income after allowances with the United Kingdom Tax Free Calculator. Contractors can estimate earnings with the Contractor Pay Calculator UK, while sole traders can use the Self Employed Tax Calculator UK. Browse every tool on the United Kingdom Calculator homepage.
Frequently asked questions
How much Marriage Allowance can be transferred in 2026/27?
An eligible person can transfer £1,260 of their Personal Allowance.
What is the maximum Marriage Allowance saving?
The recipient’s Income Tax can be reduced by up to £252 for the tax year.
Can unmarried couples claim Marriage Allowance?
No. You must be married or in a civil partnership to qualify.
Can a higher-rate taxpayer receive Marriage Allowance?
Normally no. The receiving partner must generally be a basic-rate taxpayer.
Will the lower earner always pay no extra tax?
No. If their income is above the reduced allowance of £11,310, part of their income may become taxable after the transfer.