About the UK Marriage Allowance Calculator
Marriage Allowance lets a spouse or civil partner who earns less than the £12,570 personal allowance transfer £1,260 of their unused allowance to their partner. The partner’s tax bill falls by up to £252 a year (20% of £1,260). This calculator checks whether your couple qualifies in the 2026/27 tax year and works out the real household saving.
To qualify, you must be married or in a civil partnership, the lower earner must have income at or below £12,570, and the higher earner must pay tax at no more than the basic rate — income up to £50,270, or up to £43,662 in Scotland (starter, basic or intermediate rate). If the lower earner’s income is close to £12,570, giving away £1,260 of allowance can make them pay some tax, which reduces the gain; the calculator nets this off.
You can backdate a claim for up to four previous tax years (to 2022/23) if you were eligible then, and HMRC pays those years as a lump sum. The backdated figure here assumes your incomes were similar in those years; the allowance and transfer amount have been the same since 2021/22.
With the default inputs, the household saving this year is £252.00. Change any value above to recalculate instantly.
How to use the uk marriage allowance calculator
- 1Enter the lower earner’s total taxable income for the tax year.
- 2Enter the higher earner’s income and where you pay income tax.
- 3Choose how many earlier years you were eligible and want to backdate.
- 4Read the eligibility verdict, the net saving and any backdated lump sum.
Formula and method
The transferring partner’s personal allowance drops from £12,570 to £11,310, and the receiving partner gets a tax reduction of 20% of £1,260 = £252, which cannot exceed the tax they would otherwise pay. If the lower earner’s income is above £11,310 they pay 20% (19% starter rate in Scotland) on the excess, which is subtracted to give the net household saving.
Eligibility requires the lower earner’s income to be no more than £12,570 and the recipient to pay income tax at no more than the basic rate (intermediate rate in Scotland). Backdated years are estimated by repeating the current-year saving.
- £1,260
- Allowance transferred (10% of the personal allowance)
- £252
- Maximum tax reduction for the recipient
Worked examples
Part-time earner £8,000, partner £35,000
The lower earner uses only £8,000 of their £12,570 allowance, so giving away £1,260 costs nothing. The higher earner’s tax falls by the full £252.
Lower earner close to the allowance
With a reduced allowance of £11,310 the lower earner pays 20% on £690 = £138. The couple still saves £252 − £138 = £114.
Scotland, partner on £13,500, backdating 4 years
The higher earner only pays 19% on £930 = £176.70 of tax, so the £252 reduction is capped at £176.70. Four backdated years at the same income add £706.80, £883.50 in total.
Higher earner pays 40% tax
An income of £60,000 is above the £50,270 higher-rate threshold, so the couple cannot claim Marriage Allowance.
Frequently asked questions
How much is Marriage Allowance worth?+
It lets you transfer £1,260 of personal allowance to your spouse or civil partner, reducing their tax by up to £252 a year. Backdating four earlier years can add up to about £1,000 more.
Who is eligible for Marriage Allowance?+
You must be married or in a civil partnership, the lower earner must have income below the £12,570 personal allowance, and the higher earner must be a basic-rate taxpayer — income up to £50,270, or £43,662 in Scotland.
How far back can I claim Marriage Allowance?+
You can backdate a claim to any year you were eligible from 6 April 2022 (the 2022/23 tax year). HMRC pays backdated amounts as a lump sum to the partner who receives the allowance.
Does Marriage Allowance stop automatically?+
No. Once set up it renews each tax year until one of you cancels it, the marriage ends or the higher earner starts paying higher-rate tax, so check eligibility if your incomes change.
Do savings or dividends count as income for eligibility?+
Yes, eligibility looks at total taxable income including savings interest, dividends, pensions and rental profit, although tax-free ISA income does not count.
Tax results are estimates based on published rules and simplified assumptions. They are not tax advice — check official guidance or a tax professional for your situation.