UK Marriage Allowance Calculator (2025/26)
Check whether transferring £1,260 of Personal Allowance to your spouse or civil partner saves you tax, and estimate the net benefit as a couple (up to £252).
- Page updated:
- Jul 14, 2026
- Tool version:
- v1.1.0
Overview
Marriage Allowance lets the lower-earning partner transfer £1,260 of their Personal Allowance to a spouse or civil partner who is a basic-rate taxpayer, reducing the couple's tax by up to £252 a year.
This calculator checks your likely eligibility and estimates the net benefit, taking into account any extra tax the lower earner might start to pay.
Results
Tax saved by the higher earner
$252.00
Extra tax for the lower earner
$0.00
Net tax saving as a couple
$252.00
Eligibility
Likely eligible: the lower earner is around or below the Personal Allowance and the higher earner is a basic-rate taxpayer.
How to read the result
- What it means
- The displayed value is an estimate based on your inputs. It represents the calculated scenario under current assumptions, not a guaranteed amount.
- Next step
- Use the result as a starting point. Adjust parameters to compare scenarios and validate with a professional when needed.
- Calculation limits
- The model uses simplified formulas and cannot account for all variables in your specific case (local regulations, personal conditions, temporal changes).
Methodology
The recipient's tax falls by 20% of the £1,260 transferred (up to £252) if they are a basic-rate taxpayer - income between the Personal Allowance (£12,570) and £50,270 (England, Wales, NI) or £43,662 (Scotland).
If the lower earner's income is above £11,310 (i.e. £12,570 - £1,260), giving away £1,260 of their allowance makes part of their own income taxable at 20%; this is subtracted.
Net couple benefit = recipient's saving - lower earner's extra tax.
Figures use 2025/26 thresholds (per GOV.UK). The allowance does not help if the recipient is a higher/additional-rate taxpayer, or if the lower earner already uses all their allowance. Marriage Allowance can be backdated up to 4 years; this tool shows a single year.
Key takeaways
See whether Marriage Allowance saves you tax and the net benefit as a couple, after any extra tax the transferring partner pays.
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Tax & Freelance (UK/US/CA)Worked examples
Non-earner + £35,000 earner
Lower earner £8,000, higher earner £35,000, England/Wales/NI.
Interpretation
The higher earner saves the full £252 and the lower earner pays no extra tax (income below £11,310), so the couple gains £252.
Lower earner just over the line
Lower earner £12,000, higher earner £40,000.
Interpretation
Recipient saves £252, but the lower earner now pays 20% on £690 (£12,000 - £11,310) = £138, so the net couple benefit is £114.
Frequently asked questions
Who should be the one to transfer the allowance?
The lower earner - ideally someone whose income is below the £12,570 Personal Allowance, so they don't use it all themselves. They transfer £1,260 to the higher-earning, basic-rate partner.
Can we claim if the higher earner is a higher-rate taxpayer?
No. The recipient must be a basic-rate taxpayer (income up to £50,270, or £43,662 in Scotland). If they earn more, you can't benefit from Marriage Allowance.
Can it be backdated?
Yes - you can usually backdate a claim by up to four tax years if you were eligible. Apply free on GOV.UK; beware third parties that charge a fee for what is a free service.
Sources & references
- GOV.UK - Marriage Allowance: https://www.gov.uk/marriage-allowance
Quality & oversight
- Author
- Ugo Candido, MBA
- Maintained by
- Ugo Candido, MBA
- Page updated
- Jul 14, 2026
- Tool version
- v1.1.0