Marriage Allowance 2026/27: Who Qualifies and How Much
Marriage Allowance lets the lower earner transfer £1,260 of their Personal Allowance to their spouse or civil partner, saving up to £252 per year in income tax.
Who qualifies
To use Marriage Allowance, all of these conditions must apply:
- You are married or in a civil partnership.
- One partner earns below £12,570 (or has unused Personal Allowance).
- The other partner is a basic-rate (20%) taxpayer, meaning their income is between £12,571 and £50,270.
- Both partners were born after 5 April 1935.
If the higher earner pays tax at 40% or above, Marriage Allowance does not apply. In that case, you may instead qualify for Married Couple's Allowance if at least one partner was born before 6 April 1935.
How much it saves
The lower earner transfers £1,260 of their Personal Allowance to the higher earner. The higher earner receives a tax credit worth 20% of that amount:
| Item | Amount |
|---|---|
| Personal Allowance transferred | £1,260 |
| Tax saving (20% of £1,260) | £252 per year |
The saving comes as a reduction in the higher earner's income tax bill, not as a cash payment. The lower earner's Personal Allowance drops from £12,570 to £11,310, which matters if they have any taxable income.
Backdating
You can claim Marriage Allowance for up to 4 previous tax years. If you have never claimed and have been eligible since 2022/23, the total backdated saving can reach up to £1,008:
- 2022/23: £252
- 2023/24: £252
- 2024/25: £252
- 2025/26: £252
Backdated amounts are paid as a cheque or bank transfer, not as a tax code adjustment.
How to claim
The lower earner makes the claim (not the higher earner). You can apply through the HMRC online service at gov.uk or through a Self Assessment tax return if you already complete one. Once approved, the claim renews automatically each year. You can cancel it at any time.
Use our UK Salary Calculator to model the effect of the changed tax codes on take-home pay for both partners.
Frequently asked questions
How much is the Marriage Allowance worth in 2026/27?
Up to £252 per year. You transfer £1,260 of your Personal Allowance, and your partner receives a tax credit worth 20% of that amount.
Can higher-rate taxpayers use Marriage Allowance?
No. The receiving spouse must be a basic-rate (20%) taxpayer. If they pay higher-rate tax (40%), you cannot use Marriage Allowance, though you may be able to claim Married Couple's Allowance instead if born before 6 April 1935.
Can I backdate a Marriage Allowance claim?
Yes. You can backdate to the 2022/23 tax year, potentially worth up to £1,008 in total if you have not previously claimed.
Sources: HMRC Marriage Allowance guidance. Last updated 2026-11-04.