Marriage Allowance calculator
Marriage Allowance lets a non-taxpayer transfer £1,260 of their personal allowance to a basic-rate spouse or civil partner, cutting the couple's tax bill by up to £252 a year, under gov.uk's Marriage Allowance rules. This tool estimates eligibility and the saving for the incomes entered.
How does Marriage Allowance work?
Everyone gets a personal allowance of £12,570 that they can earn before paying income tax, under gov.uk's Income Tax rates. If one partner earns less than that, some of their allowance sits unused. Marriage Allowance lets them transfer a fixed £1,260 of it to their husband, wife or civil partner, as set out in gov.uk's Marriage Allowance guidance. The receiving partner then pays 20% less tax on that slice, worth up to £252 a year.
The rule only helps when the giver is a non-taxpayer and the receiver is a basic-rate taxpayer, earning no more than £50,270, per gov.uk. If the receiver already pays 40% the scheme does not apply, and if the giver earns enough to use their whole allowance there is nothing spare to move. The claim is made by the lower earner through HMRC, not the higher earner.
What would you save on an example household?
Suppose one partner earns £9,000 and the other earns £30,000. The lower earner is well under £12,570, so transferring £1,260 costs them nothing. The higher earner is a basic-rate taxpayer, so their estimated tax bill falls by 20% of £1,260, which is £252. The household is estimated to be £252 a year better off, and a backdated claim across earlier years could add a lump sum on top.
Common questions
Who can claim Marriage Allowance?
You can claim if you are married or in a civil partnership, one of you earns £12,570 or less (a non-taxpayer), and the other is a basic-rate taxpayer earning between £12,571 and £50,270. The lower earner applies to transfer part of their allowance to the higher earner.
How much can Marriage Allowance save?
The most you can save is £252 a year, which is 20% of the £1,260 transferred. On the example above of £9,000 and £30,000, the couple gains £252 a year.
Can I backdate a claim?
Yes. You can backdate Marriage Allowance for up to four tax years if you were eligible in those years, which can be worth several hundred pounds as a lump sum. HMRC pays it through a tax refund or an adjusted tax code.
What about higher-rate taxpayers?
Marriage Allowance is only for basic-rate taxpayers in the rest of the UK, so if the higher earner pays 40% or 45% you cannot claim. In Scotland the receiving partner can be a starter, basic or intermediate-rate taxpayer, up to the £43,662 threshold.
Is it worth claiming if the lower earner is close to £12,570?
It can still pay, but the gain shrinks. Giving away £1,260 of allowance drops the lower earner to £11,310 tax-free, so any income above that becomes taxable at 20%. This tool nets that cost off the saving.
How does Marriage Allowance work?
Everyone gets a £12,570 personal allowance before paying income tax, under gov.uk's Income Tax rates. Marriage Allowance lets a non-taxpayer transfer a fixed £1,260 of it to a spouse or civil partner, cutting the receiver's tax bill by up to £252, per gov.uk's Marriage Allowance guidance.
What would you save on an example household?
On incomes of £9,000 and £30,000, transferring the £1,260 allowance is estimated to save the household £252 a year, after netting off any extra tax for the lower earner.
Sources & Rate Verification
Rates verified against official statutory guidance on 6 September 2026.