Check whether you and your partner are eligible for Marriage Allowance and how much you could save.
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What this calculator covers and how the numbers are worked out
Marriage Allowance is a way for a married couple or civil partnership to move a small slice of unused tax-free income from the lower earner to the higher earner. If you don't use all of your £12,570 Personal Allowance, you can transfer up to £1,260 of it to your spouse or civil partner, which increases their own tax-free amount by the same £1,260. This tool is for couples where one person earns little or nothing and the other is in work, and it walks through whether you meet the basic conditions before you apply.
The saving comes from the fact that the receiving partner now pays 20% tax on £1,260 less of their income than before. Since 20% of £1,260 is £252, that's the maximum saving in a single tax year. It doesn't matter how small the lower earner's income is, below a certain point, the amount you can transfer is capped at £1,260 regardless of how much allowance is going spare.
Eligibility is quite specific. One partner needs to earn £12,570 or less a year, including £0 if they don't work at all. The other partner needs to be a basic-rate taxpayer, meaning their income sits between £12,571 and £50,270 under the England, Wales and Northern Ireland bands. If the higher earner is actually a higher-rate taxpayer, above £50,270, they are not eligible to receive the transfer at all, even though they might assume a bigger earner would benefit more.
Here's a worked example. Say Priya earns £9,000 a year from part-time work, well under the £12,570 Personal Allowance, so £3,570 of her allowance goes unused. Her husband Tom earns £28,000 and is a basic-rate taxpayer. Priya can transfer £1,260 to Tom, even though she has more than that spare, because £1,260 is the fixed cap. Tom's effective Personal Allowance becomes £12,570 + £1,260 = £13,830, so £1,260 less of his income is taxed at 20%. That saves Tom £252 in the tax year.
Claims can be backdated. If you were eligible in previous tax years but never applied, you can usually claim for up to four earlier tax years in addition to the current one. Across five tax years at the maximum £252 a year, a full backdated claim plus the current year could be worth up to £1,260 in total, paid as a lump sum adjustment to the receiving partner's tax position for the earlier years and as a change to their tax code going forward.
There's a gotcha worth knowing. When you transfer £1,260 away, your own Personal Allowance drops to £11,310 (£12,570 minus £1,260). If your income is close to that reduced figure, transferring the allowance could tip a small amount of your own income into being taxed where previously it wasn't. For most people whose income is well under £12,570, this makes no practical difference, but it's worth checking if your earnings sit near the threshold.
Finally, Marriage Allowance is never applied automatically. You have to apply for it through the official government website, and it's the lower earner who makes the application on behalf of both of you. This calculator only estimates whether you're likely to qualify and how much you could save, it isn't a substitute for making the claim itself.
Up to £252 in the current tax year, because the receiving partner pays 20% less tax on the £1,260 of allowance transferred to them (20% of £1,260 is £252).
Yes, usually for up to four previous tax years on top of the current one, provided you were eligible in each of those years. A full backdated claim plus this year could be worth up to £1,260 in total.
Then you don't qualify. The recipient must be a basic-rate taxpayer earning between £12,571 and £50,270; someone earning above £50,270 cannot receive the transfer.
It could, but only if your income is close to £11,310. Your own Personal Allowance drops to £12,570 minus £1,260 when you transfer it, so income above that reduced figure becomes taxable.
You need to be legally married or in a civil partnership. Cohabiting couples who are not married or in a civil partnership don't qualify for Marriage Allowance.
The lower earner applies through the official government website, not their employer or the higher earner. It isn't given automatically, so nothing changes until the application is made.
No. Earning £0 still means the full £1,260 is available to transfer, since the cap is fixed rather than based on how much of the allowance is unused.
The transfer should be cancelled, as you're no longer eligible once the marriage or civil partnership ends. You can usually cancel online, and any adjustment needed is handled through your tax code or Self Assessment.
No. Only the partner with income at or below £12,570 can transfer to the one earning more; it isn't something that alternates between you, and it needs to be reapplied for or cancelled if your circumstances change.
These results are estimates for general guidance and are not financial advice. Always confirm important figures with an official source.
Rates last reviewed: 2 October 2026 · Built around the 2026/27 UK tax year
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