Marriage Allowance Calculator 2025-26

Check if you can save up to £252 per year by transferring part of your Personal Allowance to your spouse or civil partner.

Last updated: April 2026 · Source: GOV.UK — Marriage Allowance

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Disclaimer

This calculator is provided for informational purposes only and should not be considered as financial or tax advice. All calculations are performed locally in your browser — no personal data is collected or sent to our servers. Rates and thresholds are sourced from HMRC and GOV.UK and are updated for the current tax year. Always verify results with HMRC or consult a qualified professional before making financial decisions.

How It Works

Marriage Allowance lets a spouse or civil partner who earns less than £12,570 transfer up to £1,260 of their unused Personal Allowance to their partner. The recipient must be a basic-rate taxpayer (earning between £12,571 and £50,270). This reduces the recipient's tax bill by up to £252 per year.

The transferor's Personal Allowance drops from £12,570 to £11,310, while the recipient gains an extra £1,260 of tax-free income. The saving is always 20% of £1,260 regardless of the recipient's exact income, because the allowance is only available where the recipient pays basic rate tax.

You can backdate a claim by up to four tax years. If you have not claimed before, you could receive a lump sum of up to £1,260 for missed years. Applications are made through GOV.UK and the allowance continues automatically each year until cancelled.

Example: Non-working spouse and partner earning £30,000

  1. Transferor income: £8,000 (below £12,570 — eligible)
  2. Unused Personal Allowance transferred: £1,260
  3. Recipient's new tax-free amount: £12,570 + £1,260 = £13,830
  4. Tax saving: £1,260 × 20% = £252 per year
  5. Backdated 4 years: up to £1,260 total refund

Source: GOV.UK — Marriage Allowance

Frequently Asked Questions

What does the Marriage Allowance Calculator do?
Check if you can save up to £252 per year by transferring part of your Personal Allowance to your spouse or civil partner. All calculations are performed in your browser using official UK rates and thresholds.
Is this calculator updated for the 2025/26 tax year?
Yes. This calculator uses the latest HMRC rates and thresholds for the 2025/26 UK tax year, which runs from 6 April 2025 to 5 April 2026. Rates are verified against official HMRC publications.
Do I need to tell HMRC about this?
Whether you need to report to HMRC depends on your individual circumstances. If you are unsure, check GOV.UK or contact HMRC directly. This calculator provides estimates for guidance only.