UK Marriage Allowance Calculator 2026/26
Calculate your Marriage Allowance tax saving. Transfer £1,260 of personal allowance from non-taxpayer to basic-rate spouse. Includes 4-year backdating calculator.
£
Must be below £12,570 to be eligible £
Must be £12,571–£50,270 (basic rate only) Recipient income:
£252
Annual Tax Saving
Checking...
Eligibility Status
£1,260
Allowance Transferred
£21
Monthly Saving
Marriage Allowance Calculation
How Marriage Allowance Works
Marriage Allowance allows the non-taxpayer in a married couple or civil partnership to transfer £1,260 of their unused Personal Allowance to their partner. The recipient gets a tax reduction of £252 per year (£1,260 × 20%).
Eligibility Requirements
Transferor: income must be below £12,570 (pays no income tax)
Recipient: must be a basic-rate taxpayer (£12,571–£50,270)
Both must be: married or in a civil partnership
Annual saving: £1,260 × 20% = £252/year
Recipient: must be a basic-rate taxpayer (£12,571–£50,270)
Both must be: married or in a civil partnership
Annual saving: £1,260 × 20% = £252/year
Example
Partner A earns £8,000 (below £12,570 — no tax paid)
Partner B earns £35,000 (basic-rate taxpayer)
Transfer: £1,260 of Partner A's allowance to Partner B
Partner B's tax bill reduces by: £1,260 × 20% = £252/year
Partner B earns £35,000 (basic-rate taxpayer)
Transfer: £1,260 of Partner A's allowance to Partner B
Partner B's tax bill reduces by: £1,260 × 20% = £252/year
Extended
4-Year Backdating Calculator
Calculate total refund from backdating Marriage Allowance up to 4 previous tax years
If you were eligible in previous years, you can backdate your claim up to 4 tax years. Select which years applied to calculate your total refund.
Saving was £230 in 2021/22
Saving was £252 in 2022/23
Saving was £252 in 2023/24
Saving was £252 in 2024/25
| Tax Year | Annual Saving | Claiming? | Refund |
|---|
Frequently Asked Questions
Who is eligible for Marriage Allowance?
To claim Marriage Allowance, the transferor (the person giving up part of their allowance) must have income below their Personal Allowance of £12,570 — meaning they pay no income tax. The recipient must be a basic-rate taxpayer (income between £12,571 and £50,270). Both partners must be married or in a civil partnership. If either partner pays higher-rate or additional-rate tax, Marriage Allowance cannot be claimed.
How much can I save with Marriage Allowance?
Marriage Allowance lets the non-taxpayer transfer £1,260 of their Personal Allowance to their partner. Because the recipient is a basic-rate taxpayer, this reduces their tax bill by £1,260 × 20% = £252 per year. HMRC applies this as a 10% tax reducer (£252) rather than increasing the partner's personal allowance, so it still saves exactly £252 regardless of which way it is calculated.
Can I backdate a Marriage Allowance claim?
Yes. You can backdate a Marriage Allowance claim for up to four previous tax years, as long as you were eligible in those years. For 2026/26 you can claim back to 2021/22. Each backdated year saves up to £252, so the maximum four-year backdated refund is £1,008 (plus the current year saving of £252, totalling £1,260 if all five years are claimed together).
How do I apply for Marriage Allowance?
Apply online at GOV.UK — the non-taxpayer (transferor) must make the claim, not the higher earner. Once approved, HMRC adjusts the recipient's tax code (usually shown as M suffix, e.g. 1383M) and the transferor's code (N suffix, e.g. 1197N). The saving appears as lower PAYE deductions or a tax return reduction. The claim remains in place until cancelled — you do not need to reapply each year.
Does Marriage Allowance interact with other reliefs?
Marriage Allowance can be combined with salary sacrifice, pension contributions, and Gift Aid to bring income below £12,570. For example, if the transferor earns £14,000 and makes £1,430+ of pension contributions, their adjusted net income falls below £12,570, making them eligible. The recipient's benefit is always fixed at £252/year; there is no additional benefit from using Marriage Allowance alongside other reliefs on the recipient's side unless those reliefs keep them in the basic-rate band.