← Home

Marriage Allowance Calculator

Check if you qualify for Marriage Allowance and how much tax your household can save — including backdated claims.

Inputs

GBP
GBP
yrs
2026/27: Transfer £1,260 of personal allowance from the lower earner to the higher earner → saves the higher earner £252/yr. Eligibility: lower earner’s income must be below £12,570; higher earner must be a basic-rate taxpayer (income £12,571–£50,270). Married couples and civil partners only.

Annual Tax Saving

Household saving per year
£0

How Marriage Allowance works

Marriage Allowance lets the lower-earning spouse or civil partner transfer £1,260 of their unused Personal Allowance to their higher-earning partner. This reduces the higher earner's tax bill by £252 per year (£1,260 × 20% basic rate). The lower earner must have income below £12,570 and the higher earner must be a basic-rate taxpayer — the allowance is not available if either partner pays 40% tax.

The claim can be backdated for up to four tax years, which could be worth up to £1,008 for a couple who have never claimed. Claims can be made online through GOV.UK and are processed automatically through PAYE or Self Assessment. Once claimed, it renews automatically each year until cancelled.

Note: If the lower earner has income from savings, dividends, or rental income that takes them above £12,570, they will not be eligible — it is adjusted net income (after Gift Aid donations and pension contributions) that matters.

FAQ

What is adjusted net income?
Adjusted net income is your total income minus certain deductions, including Gift Aid donations and pension contributions. If your income is close to £12,570, making pension contributions or Gift Aid donations can bring you below the threshold and make you eligible.
Does Marriage Allowance affect the lower earner?
Yes — the lower earner's personal allowance drops from £12,570 to £11,310. If the lower earner then earns more than £11,310, they may owe some tax. Always check both partners' income before applying.
How do I apply?
Apply online at GOV.UK (gov.uk/marriage-allowance). You will need both partners' National Insurance numbers and a Government Gateway account. The claim takes around 15 minutes and can be backdated to previous years on the same form.
Is this different from Married Couple's Allowance?
Yes — Married Couple's Allowance is a separate, more generous allowance available to couples where at least one partner was born before 6 April 1935. It currently gives tax relief worth between £427 and £1,108 per year.