Marriage Allowance Calculator 2025/26
Check if you're eligible for Marriage Allowance and calculate your tax saving. One partner can transfer £1,260 of their Personal Allowance, saving up to £252/year. Backdate up to 4 years for up to £1,008 extra.
Am I eligible for Marriage Allowance?
You can claim Marriage Allowance if all three conditions are met:
1. Married or civil partnership
You must be legally married or in a civil partnership. Cohabiting couples are not eligible.
2. One earns ≤ £12,570
One partner must earn less than the Personal Allowance and pay no income tax.
3. Other is basic rate
The other partner must be a basic rate taxpayer (earning up to £50,270).
How Marriage Allowance works
Marriage Allowance is a government scheme that lets the lower-earning partner transfer £1,260 of their Personal Allowance (£12,570) to their spouse or civil partner. Here's the step-by-step:
- The lower earner's PA reduces from £12,570 to £11,310. Since they earn below £12,570, this typically costs them nothing.
- The higher earner's PA increases from £12,570 to £13,830. They pay 20% less tax on £1,260 of income.
- Net saving: up to £252/year (20% × £1,260 = £252).
The saving is applied through HMRC adjusting the recipient's tax code. You don't need to do a Self Assessment tax return — the change happens automatically via PAYE.
Backdating Marriage Allowance
You can backdate your claim for up to 4 previous tax years. HMRC will send a cheque or adjust your tax code for the backdated amount.
| Period | Max saving | Cumulative total |
|---|---|---|
| Current year (2025/26) | £252 | £252 |
| + Backdate year 1 | £252 | £504 |
| + Backdate year 2 | £252 | £756 |
| + Backdate year 3 | £252 | £1008 |
| + Backdate year 4 | £252 | £1260 |
Backdated amounts assume maximum saving each year. Actual amounts depend on both partners' incomes in each tax year.
Common scenarios
| Scenario | Partner A | Partner B | Eligible? | Annual saving |
|---|---|---|---|---|
| Stay-at-home parent + basic rate earner | £0 | £30,000 | Yes | £252 |
| Part-time worker + full-time earner | £8,000 | £35,000 | Yes | £252 |
| Low income + mid-range earner | £12,000 | £45,000 | Yes | £114 |
| Near-PA earner + basic rate earner | £12,570 | £25,000 | Yes | £0 |
| Both earn under PA | £8,000 | £10,000 | No | — |
| Lower earner above PA | £15,000 | £30,000 | No | — |
| Higher earner is higher rate | £10,000 | £55,000 | No | — |
Marriage Allowance FAQ
What is Marriage Allowance?
Who is eligible for Marriage Allowance?
You can claim if:
- You're married or in a civil partnership
- One partner earns less than £12,570 (pays no income tax)
- The other partner is a basic rate taxpayer (earning between £12,570 and £50,270)
How much can I save with Marriage Allowance?
Can I backdate Marriage Allowance?
How do I apply for Marriage Allowance?
Does Marriage Allowance affect my Personal Allowance?
What happens if my income changes during the year?
Is Marriage Allowance the same as Married Couple's Allowance?
Related calculators
Your gross annual income before tax
Your partner's gross annual income before tax
Eligibility
You are eligible for Marriage Allowance
The lower earner (Partner A, £10,000) transfers £1,260 of their Personal Allowance to the higher earner (Partner B, £30,000).