Marriage Allowance Calculator 2026/27

Marriage Allowance lets a married couple or civil partners move £1,260 of Personal Allowance from a non-taxpayer to a basic-rate taxpayer — saving up to £252 a year. Enter the basic-rate partner's salary to see the effect on their take-home pay, or switch to 'transfer' to model the partner giving the allowance away. This shows the effect on one person's tax; the couple-level saving depends on both incomes.

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Other income

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Family & allowances

Take-home pay: £2,309 per month, £27,712 per year, £533 per week.

Tax + NI rate15.8%
Marginal rate28%
Personal allowance£13,830

Deductions breakdown

Income tax£3,884
11.1% of gross
National Insurance£1,654
4.7% of gross
Pension£1,750
5.0% of gross
Total deductions20.8% of gross, incl. pension£7,288

Full breakdown

Gross salary£35,000.00
Salary sacrifice pension£1,750.00
Taxable pay after pension£33,250.00
Personal allowance (incl. +£1,260 Marriage Allowance)£13,830.00
Income subject to tax£19,420.00
Basic rate at 20%£3,884.00
Income tax£3,884.00
National Insurance£1,654.40
Net pay (annual)£27,711.60
Net pay (monthly)£2,309.30

Take-home at other salaries

SalaryTax + NIPer yearPer month
£20,000£1,548£17,452£1,454
£25,000£2,878£20,872£1,739
£30,000£4,208£24,292£2,024
£35,000 · you£5,538£27,712£2,309
£40,000£6,868£31,132£2,594
£45,000£8,198£34,552£2,879
£50,000£9,528£37,972£3,164
£60,000£13,383£43,617£3,635
£70,000£17,373£49,127£4,094
£80,000£21,363£54,637£4,553
£100,000£29,343£65,657£5,471

Annual take-home using your 2026/27 tax year, region, tax code, pension and student loan settings.

What salary do I need?

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To take home £2,500/month you would need a gross salary of about £38,346/year (£3,196/month gross), using your current tax code, region, pension and student-loan settings.

Compared with other tax years

Tax yearTake-home / yearPer month
2024/25£27,712£2,309
2025/26£27,712£2,309
2026/27 · selected£27,712£2,309

Your take-home is unchanged from 2025/26. The Personal Allowance and tax bands are frozen, so as pay rises with inflation a bigger share goes to tax — a stealth tax known as fiscal drag.

Frequently asked questions

How much is Marriage Allowance worth?

Marriage Allowance lets one partner transfer £1,260 of their Personal Allowance to the other. The receiving partner pays up to £252 less tax a year (20% of £1,260) for 2024/25 to 2026/27.

Who can claim Marriage Allowance?

You usually qualify if you are married or in a civil partnership, one partner does not pay Income Tax or earns below the £12,570 Personal Allowance, and the other partner pays basic-rate tax. Higher-rate and additional-rate taxpayers usually cannot benefit. In Scotland the receiving partner must pay the starter, basic or intermediate rate.

What are tax codes M and N?

The partner who receives Marriage Allowance gets an M suffix on their tax code (for example 1383M), giving them an extra £1,260 of allowance. The partner who transfers it gets an N suffix (for example 1131N), reducing their allowance to £11,310.

Can transferring Marriage Allowance ever cost money?

Yes. If the partner transferring the allowance earns between £11,310 and £12,570 they may start paying a little tax, so the household does not always save the full £252. It is worth checking both partners’ incomes before claiming.

Can I backdate a Marriage Allowance claim?

You can backdate a claim to include any tax year since 5 April 2022 that you were eligible for, as long as you were married or in a civil partnership and met the income conditions. HMRC pays backdated amounts as a refund or through your tax code.

Results are for illustrative purposes only and assume a single employment. For personalised tax advice, consult a qualified accountant or HMRC directly.