💍 UK Marriage Allowance Calculator

Marriage Allowance is a UK government tax break that allows married couples and civil partners to transfer a portion of their unused Personal Allowance to their spouse or civil partner. Introduced in April 2015, it is designed to benefit couples where one partner earns below the Personal Allowance threshold (£12,570 for the 2026/27 tax year) and the other partner is a basic rate taxpayer. By transferring up to £1,260 of unused allowance, the receiving partner pays less tax, resulting in a saving of up to £252 per year (20% of £1,260).

The rationale behind Marriage Allowance is straightforward: the UK tax system gives every individual a Personal Allowance of £12,570, meaning the first £12,570 of income is tax-free. If one partner earns less than this threshold, some or all of their allowance goes unused. Marriage Allowance allows them to redirect £1,260 of that unused allowance to their partner, effectively increasing the partner's tax-free income by £1,260. Since the receiving partner would have paid 20% tax on that income, the net saving is £252.

There are strict eligibility criteria. The transferring partner must be a non-taxpayer, meaning their total taxable income for the year is below £12,570. The receiving partner must be a basic rate taxpayer, with income between £12,571 and £50,270 (£50,270 is the basic rate threshold for England, Wales, and Northern Ireland). If either partner pays higher rate tax (40%) or additional rate tax (45%), the couple is not eligible. In Scotland, the thresholds are slightly different due to the Scottish income tax bands, with the basic rate band running from £13,711 to £51,860.

One of the most valuable features of Marriage Allowance is that you can backdate your claim by up to four tax years. This means if you were eligible in previous years but did not claim, you could receive a lump-sum benefit of over £1,000. You must have been married or in a civil partnership for each year you are claiming. The application process is simple and can be completed online through the GOV.UK website, and once set up, the allowance continues automatically each year unless your circumstances change.

It is important to note that you cannot claim Marriage Allowance if you are simply cohabiting without being married or in a civil partnership. You also cannot claim if you receive the Married Couple's Allowance (a different, older tax relief available to couples where at least one partner was born before 6 April 1935). If you divorce or dissolve your civil partnership, the allowance stops automatically. If your income changes and either partner moves into or out of the eligible bands, you should notify HMRC promptly.

This calculator checks your eligibility for Marriage Allowance and calculates the exact tax saving based on both partners' incomes. Here is how it works:

Eligibility Check

The calculator verifies the following conditions:

Saving Calculation

The transferable amount is the lesser of £1,260 and the lower earner's unused Personal Allowance:

For example, if the lower earner has an income of £8,000, their unused allowance is £4,570. Since £1,260 is less than £4,570, the full £1,260 can be transferred, giving a saving of £252. However, if the lower earner has an income of £12,000, their unused allowance is only £570, so only £570 can be transferred, giving a saving of £114.

1. Enter your total annual taxable income before tax deductions.
2. Enter your partner's total annual taxable income.
3. Select your tax year and whether you are in Scotland (bands differ).
4. Click Check Eligibility to see if you qualify and your potential saving.
5. If eligible, follow the link to claim directly on GOV.UK, including backdating up to 4 years.

What is Marriage Allowance?

Marriage Allowance lets you transfer up to £1,260 of your unused Personal Allowance to your husband, wife, or civil partner, reducing their tax bill by up to £252 a year.

Who is eligible for Marriage Allowance?

One partner must have income below £12,570 (non-taxpayer), and the other must be a basic rate taxpayer with income between £12,571 and £50,270. You must be married or in a civil partnership.

How much can I save?

You can save up to £252 per year (20% of £1,260). The exact amount depends on how much unused allowance the lower earner has.

Can I backdate my claim?

Yes. You can backdate your claim by up to 4 tax years, provided you were married or in a civil partnership and met the eligibility criteria for each of those years.

Can I claim if I live in Scotland?

Yes. The eligibility thresholds are slightly different in Scotland: the higher earner must have income between £13,711 and £51,860 to qualify as a basic rate taxpayer.

What happens if I get divorced?

Your Marriage Allowance claim stops automatically if you divorce or dissolve your civil partnership. You should inform HMRC of the change in your circumstances.

This tool is for informational purposes only and does not constitute financial advice. Consult a qualified financial professional for advice specific to your situation.

If you think you were eligible for Marriage Allowance in previous years but did not claim, you can backdate your application by up to four tax years. This could mean a lump-sum payment of over £1,000 from HMRC. The simplest way to claim is online through the GOV.UK website, and the process takes only a few minutes if you have both partners' National Insurance numbers. Once your claim is approved, it applies automatically each year until you notify HMRC of a change in circumstances, such as a divorce, dissolution of civil partnership, or a change in income that affects eligibility. If you or your partner are close to the income thresholds, be aware that a pay rise, bonus, or new job could push you out of eligibility. Scottish residents should note that the income bands differ slightly due to the Scottish rate of income tax. Finally, if you were born before 6 April 1935, you may be better off claiming the Married Couple's Allowance instead, which can provide a larger tax reduction.