If you're married or in a civil partnership and one of you was born before 6 April 1935, Married Couple's Allowance can cut your tax bill by between £453 and £1,170 in 2026/27. Enter the income of the person claiming to see how much you'll get.
Tax reduction for the year
Married Couple's Allowance is a tax reduction for married couples and civil partners who live together, where one of you was born before 6 April 1935. For 2026/27 the allowance is £11,700 and the reduction off your tax bill is 10% of it, £1,170. If the claimant's adjusted net income is over £39,200, the allowance falls by half of the excess, but never below the minimum amount of £4,530, which is worth £453.
| Married Couple's Allowance | 2026/27 | 2025/26 |
|---|---|---|
| Maximum amount | £11,700 | £11,270 |
| Minimum amount | £4,530 | £4,360 |
| Adjusted net income limit | £39,200 | £37,700 |
| Most off your tax bill | £1,170 | £1,127 |
| Least off your tax bill | £453 | £436 |
The 2026/27 figures are set by the Income Tax (Indexation of Blind Person's Allowance and Married Couple's Allowance) Order 2026. On 25 September 2026 the GOV.UK guide still showed the 2025/26 range of £436 to £1,127.
For marriages before 5 December 2005 the husband's income is used. For marriages and civil partnerships from that date it's the income of the higher earner. Adjusted net income is your net income for the year, less the grossed up amount of any Gift Aid donations and the gross amount of pension contributions that get relief at source.
On an adjusted net income of £45,000 in 2026/27, the allowance falls by half of the £5,800 excess, to £8,800, so the reduction is £880. It reaches the £4,530 minimum at £53,540.
In the tax year you marry or form a civil partnership, you get the allowance pro rata. It's reduced by one twelfth for each tax month, running from the 6th of one month to the 5th of the next, that ended before the date of the marriage. If you marry on 20 June 2026, two tax months have ended, so you get ten twelfths: £9,750 of allowance, worth £975.
The reduction can only cut the Income Tax you owe. If your tax bill is less than the reduction, your spouse or civil partner can claim the unused part after the tax year ends with form 575. Before the tax year starts you can also share the minimum amount between you, or transfer all of it to the other person, with form 18. The calculator estimates your tax as if all your income were pensions, wages or other non-savings income.
See your full tax bill with the Income Tax calculator, check your pension income with the State Pension calculator, and review your code with the tax code calculator.
Between £453 and £1,170 off your tax bill. The allowance is £11,700, reduced for income over £39,200 down to a minimum of £4,530, and the tax reduction is 10% of the allowance.
Married couples and civil partners who live together, where one of you was born before 6 April 1935. You can still claim if you live apart because of illness or old age, working away from home, an armed forces posting, prison, or training and education.
£39,200 of adjusted net income for 2026/27, up from £37,700 in 2025/26. Above the limit the allowance falls by £1 for every £2 of income, but not below the minimum amount.
For marriages before 5 December 2005, the husband's income. For later marriages and civil partnerships, the income of the higher earner.
Your spouse or civil partner can claim the unused amount after the tax year ends, using form 575.
In the Married Couple's Allowance section of your Self Assessment tax return. If you don't fill one in, contact HMRC with details of your marriage or civil partnership and your spouse's or civil partner's date of birth.
