Marriage Allowance Calculator UK 2025/26 — Save Up to £252 Per Year
Marriage Allowance lets you transfer 10% of your Personal Allowance (£1,260) to your spouse or civil partner, reducing their tax bill by up to £252 per year. You can also backdate the claim up to 4 tax years — potentially worth over £1,000 in total. This calculator checks your eligibility and shows your exact saving.
2025/26: Transfer £1,260 (10% of £12,570 personal allowance). Saving: £252/year. The lower earner must have income below £12,570. The higher earner must be a basic rate taxpayer (income £12,571–£50,270). Apply at gov.uk/marriage-allowance or call HMRC on 0300 200 3300.
How Does Marriage Allowance Work?
Marriage Allowance allows one spouse or civil partner to transfer £1,260 of their Personal Allowance to the other. This reduces the recipient's tax bill by £252 per year (£1,260 × 20% basic rate). The transferring spouse must have income below the personal allowance (£12,570), and the receiving spouse must be a basic rate taxpayer — not a higher or additional rate taxpayer.
Eligibility Rules
| Condition | Required? |
|---|---|
| Married or in a civil partnership | Yes — cohabiting couples do not qualify |
| Lower earner's income | Must be below £12,570 (ideally zero or very low) |
| Higher earner's income | Must be £12,571–£50,270 (basic rate only) |
| Both born after 6 April 1935 | Yes (those born before this use Married Couple's Allowance instead) |
Backdating Your Claim
You can backdate a Marriage Allowance claim for up to 4 previous tax years, provided you were eligible in those years. The savings for previous years are different amounts because the personal allowance has changed. A claim backdated 4 years to 2021/22 could recover approximately £1,000 in total refunds. HMRC will pay the backdated amount as a cheque or bank transfer.
What Happens If You Separate or Divorce?
Marriage Allowance stops if you divorce or the marriage is dissolved. You must notify HMRC. It also stops if the lower earner's income rises above the personal allowance, or the higher earner becomes a higher rate taxpayer. HMRC should automatically adjust codes but check your tax codes after any significant change.
Frequently Asked Questions
The lower earner (the one with income below £12,570) makes the transfer. They give up part of their personal allowance, which they do not need anyway because their income is below the threshold. The higher earner receives the benefit through a reduced tax bill. Apply at gov.uk/marriage-allowance — it only takes a few minutes.
No. Transferring part of your personal allowance does not reduce your income or affect any benefits you receive. It simply adjusts how your unused personal allowance is allocated between spouses.
Yes, provided they meet the income conditions (basic rate taxpayer). Self-employed people receive Marriage Allowance through an adjusted tax code or via their Self Assessment return.