Marriage Allowance calculator (2026/27)

Check both partners’ tax position

The standard transfer is £1,260. A recipient’s tax reduction cannot exceed the tax they owe. A donor earning above the reduced allowance can pay additional tax, so the couple saving may be less than £252 or there may be no benefit.

This calculator assumes ordinary salary income and standard allowances. Scottish rates, other income, special allowances and individual circumstances require separate checks.

Previous years need separate checks

You may be able to claim for up to four previous tax years if you qualified in those years. The displayed previous-year maximum is an illustration, not a repayment calculation based on your current incomes.

Check each partner’s income, tax paid, relationship status and the applicable deadline for each year. A current-year estimate does not establish eligibility for past years.

Apply through HMRC

Marriage Allowance is for married couples and civil partners who meet the conditions. Living together alone does not qualify.

Read HMRC’s current guidance before applying, and check the code changes and deductions on both partners’ records afterwards. The tool does not make the claim or guarantee a repayment date.

Sources and next steps

• Marriage Allowance eligibility and claims
• How the transfer works
• Marriage Allowance guide
• Understand PAYE deductions

Reviewed 22 October 2026 by the AfterTaxUK Editorial Team. Check the applicable year and circumstances before relying on an estimate.