UK tax · Allowances
Marriage Allowance calculator.
A lower earner at or below the allowance can transfer £1,260 to a basic-rate partner and cut their tax by up to £252.
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Eligibility
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How does the Marriage Allowance work?
If you are married or in a civil partnership, and one of you does not pay Income Tax or has income below the Personal Allowance (usually £12,570), that person can transfer £1,260 of their allowance to the other. It reduces the other partner's tax by up to £252 in the tax year. The receiving partner must be a basic rate taxpayer, usually income between £12,571 and £50,270, or in Scotland a starter, basic or intermediate rate taxpayer, usually £12,571 to £43,662 (GOV.UK).
Worked example. One partner earns £9,000 and the other £30,000. The first is under the allowance and the second is a basic rate taxpayer, so they can transfer £1,260 and save up to £252 a year.
If either of you was born before 6 April 1935, Married Couple's Allowance may be worth more and you cannot claim both.
Frequently asked questions
How much is Marriage Allowance worth?
You transfer £1,260 of Personal Allowance, which reduces the receiving partner's tax by up to £252 a year.
Who can claim Marriage Allowance?
Married couples and civil partners where one has income below the Personal Allowance and the other is a basic rate taxpayer (starter, basic or intermediate in Scotland).
Can I backdate a Marriage Allowance claim?
GOV.UK says you can backdate to 6 April 2022 for any year you were eligible. The saving for each earlier year depends on that year's allowance.
Do unmarried couples qualify?
No. Living together without marriage or a civil partnership does not qualify.
Sources
Checked
- GOV.UK: Marriage Allowance
- GOV.UK: Income Tax rates and Personal Allowances
- GOV.UK: Income Tax in Scotland
Figures are for the 2026-27 tax year. Runs entirely in your browser. Nothing you type is sent or stored.
Scope
A planning estimate using standard rates, not tax advice or an HMRC calculation. Your own position may differ. Check GOV.UK, your HMRC account or a qualified adviser before acting.