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2025/26 Tax Year

Marriage Allowance Calculator

Check if you're eligible for Marriage Allowance and save up to £251.4 per year. Transfer unused Personal Allowance to your spouse or civil partner.

Your Details

£

Must be below £12,570 to transfer allowance

£

Must be a basic rate taxpayer (up to £50,270)

Eligibility Requirements

  • You must be married or in a civil partnership
  • One partner earns less than £12,570
  • Other partner is a basic rate taxpayer (20%)
  • Both partners were born on or after 6 April 1935

Eligibility Result

You qualify for Marriage Allowance!

Allowance transferred£1,257.00
Annual tax saving£251.40

How It Works

Lower earner's unused allowance£2,570.00
Amount that can be transferred£1,257.00 (10% of PA)
Higher earner's original tax£4,486.00
Higher earner's new tax£4,234.60

Maximum Benefit

The maximum Marriage Allowance transfer is £1,257.00 (10% of Personal Allowance), which saves up to £251.40 per year.

How Marriage Allowance Works

Marriage Allowance allows the lower-earning partner to transfer 10% of their Personal Allowance (£1,257) to their spouse or civil partner. This increases the higher earner's tax-free allowance, reducing their tax bill.

Example

Sarah earns £8,000/year (below the Personal Allowance). Her husband Tom earns £35,000/year and pays basic rate tax. Sarah transfers £1,257 of her unused allowance to Tom. Tom's Personal Allowance increases from £12,570to £13,827, saving him £251.4 in tax.

Who Cannot Claim

  • If the higher earner pays 40% or 45% tax (income over £50,270)
  • If the lower earner earns more than £12,570
  • Unmarried couples or those not in a civil partnership
  • If either partner was born before 6 April 1935 (may qualify for Married Couple's Allowance instead)

Frequently Asked Questions

What is Marriage Allowance?

Marriage Allowance lets you transfer £1,257 of your Personal Allowance to your husband, wife or civil partner. This can reduce their tax by up to £251.4 per year. The lower earner transfers the allowance to the higher earner.

Who is eligible for Marriage Allowance?

To claim Marriage Allowance: 1) You must be married or in a civil partnership, 2) One partner must earn less than £12,570 (the Personal Allowance), 3) The other partner must be a basic rate taxpayer (earning between £12,570 and £50,270).

How much can I save with Marriage Allowance?

The maximum saving is £251.4 per year. This is because you can transfer £1,257 (10% of Personal Allowance), and the recipient saves tax at 20% on this amount.

Can I backdate my Marriage Allowance claim?

Yes, you can backdate your claim by up to 4 years. If you were eligible in previous years, you could receive a lump sum payment. Apply through HMRC's online service or by post.

How do I apply for Marriage Allowance?

Apply online at gov.uk/marriage-allowance. The lower-earning partner applies to transfer their allowance. You'll need both National Insurance numbers and proof of identity. Once set up, it continues automatically each year.