Marriage Allowance Calculator, 2026/27
Marriage Allowance lets a lower-earning spouse or civil partner transfer part of their unused personal allowance to a basic-rate-paying partner. Enter both incomes to check eligibility and see the tax saving, which can also be backdated up to four years.
The marriage allowance calculator runs on the rates and thresholds HMRC has published for the 2026/27 tax year, so the figures you see reflect the position your company is actually filing on rather than a historic set of bands. Change any input and the result recalculates immediately, with no sign-up and nothing sent anywhere.
If you are a director of a UK limited company, use it as a first look before a decision rather than as the decision itself. Marriage Allowance lets the lower earner transfer £1,260 of their personal allowance, worth up to £252 in tax to the recipient for 2026/27. Real company positions bring in other income, reliefs, group structures and prior year adjustments that a single page of inputs cannot see, which is why the workings are written out below under personal & self assessment tax. Read those, then check the numbers against your own accounts, and speak to us if anything looks materially different from what you expected.
Last reviewed 12 September 2026 for the 2026/27 tax year. Reviewed by Waqas Sagar, Member of ICAEW, Fellow of ACCA, Fellow of AAT.
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Result, 2026/27
Eligible for Marriage Allowance?
Personal allowance transferred
Annual tax saving if eligible
Potential saving if backdated 4 years
Illustration only, figures are based on the rates you have selected and the information entered. Please check your own position with us before acting.
Estimates for the 2026/27 tax year using published GOV.UK rates. Switch between 2026/27 and 2025/26 above.
How this is calculated
Marriage Allowance allows a spouse or civil partner who does not use all of their personal allowance to transfer £1,260 of it to their partner, provided the partner receiving it is a basic rate taxpayer who has not used up their own allowance in a way that would be wasted by the transfer.
The recipient's tax bill is reduced by 20% of the transferred amount, worth £252 for 2026/27, either through a revised tax code during the year or as a reduction in their self-assessment bill.
The calculator checks that the lower earner's income leaves enough spare allowance to transfer without creating a tax charge for them, and that the higher earner's income keeps them within the basic rate band, since higher or additional rate taxpayers cannot receive the transfer.
Who typically qualifies
This is most commonly relevant where one partner does not work, works part-time, or has income below the personal allowance, perhaps due to caring responsibilities, and the other partner is in work but only pays tax at the basic rate.
It does not help couples where the higher earner is a higher or additional rate taxpayer, since the allowance transfer is specifically restricted to recipients who pay tax at the basic rate.
Claiming and backdating
The transfer is applied for by the lower earner through HMRC's online service, and once set up it usually continues automatically each year until either partner's circumstances change or they cancel it, so it is worth reviewing annually if income changes.
Claims can be backdated up to four tax years where both partners met the eligibility conditions throughout, which can produce a useful lump sum if the couple has never claimed before despite being eligible for several years.
What this means for your company
Treat the result as a planning figure for the 2026/27 tax year. If it changes what you were about to do, take a director's salary, a dividend, a large asset purchase or a filing decision, check it against your own accounts first. We can review the position with you and confirm the tax treatment before you commit.
Frequently asked questions
Who applies for Marriage Allowance?
The lower-earning partner, the one transferring part of their allowance, applies through HMRC's online service; the higher-earning partner cannot apply on the other's behalf, though both need to agree to the transfer.
Can higher rate taxpayers receive Marriage Allowance?
No, the recipient must be a basic rate taxpayer; if the higher earner pays tax at the higher or additional rate, the couple does not qualify for Marriage Allowance in that tax year.
How much is Marriage Allowance worth?
For 2026/27, transferring £1,260 of personal allowance is worth up to £252 in reduced tax for the recipient, calculated as 20% of the transferred amount.
Can I claim for previous years?
Yes, you can backdate a Marriage Allowance claim up to four tax years, provided both partners were eligible throughout each of those years, which can add up to a meaningful one-off repayment.
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