What is Marriage Allowance and how much can I save?

Marriage Allowance lets a lower earner transfer £1,260 of Personal Allowance to their spouse or civil partner. This saves the higher earner up to £252 in tax per year.

Who qualifies for Marriage Allowance?

One partner must earn under £12,570 (not using their full allowance) and the other must be a basic rate taxpayer earning between £12,571 and £50,270.

Can I backdate a Marriage Allowance claim?

Yes. You can claim for up to 4 previous tax years. Backdated claims can save up to £1,008 in total.

Marriage Allowance Calculator 2025-26

Transfer £1,260 of personal allowance from a lower-earning spouse to save up to £252 in Income Tax per year. Select your salary below.

How Marriage Allowance works 2025-26

Amount transferred

£1,260 of Personal Allowance

Maximum tax saving

£252/year (£21/month)

Recipient's new PA

£13,830 (was £12,570)

Tax code (recipient)

1383M

Apply at gov.uk/apply-marriage-allowance. You can backdate claims up to 4 tax years.

Eligibility requirements

✓ You are married or in a civil partnership

✓ The lower earner has income at or below £12,570 (the Personal Allowance) — ideally nil or very low income

✓ The higher earner is a basic rate taxpayer with income between £12,571 and £50,270

✗ Not available if the higher earner pays Higher Rate (40%) or Additional Rate (45%) tax

✗ Not available to unmarried couples (cohabiting partners)

Basic Rate Taxpayers — Full Marriage Allowance Eligible

Salaries £12,571–£50,270. Maximum saving: £252/year.

£15,000 salary Save £252 £18,000 salary Save £252 £20,000 salary Save £252 £22,000 salary Save £252 £25,000 salary Save £252 £27,000 salary Save £252 £28,000 salary Save £252 £30,000 salary Save £252 £32,000 salary Save £252 £35,000 salary Save £252 £38,000 salary Save £252 £40,000 salary Save £252 £42,000 salary Save £252 £45,000 salary Save £252 £48,000 salary Save £252 £50,000 salary Save £252

Above £50,270 — Marriage Allowance Not Available

Higher rate taxpayers (above £50,270) cannot receive Marriage Allowance. See these pages for general take-home calculations.

£55,000 salary After tax → £60,000 salary After tax → £65,000 salary After tax → £70,000 salary After tax →

Marriage Allowance explained — UK 2025-26

Marriage Allowance allows a lower-earning spouse or civil partner to transfer £1,260 of their Personal Allowance to their partner. The recipient's tax-free Personal Allowance increases from £12,570 to £13,830, reducing their Income Tax by up to £252 per year.

The lower-earning partner must have income at or below the Personal Allowance (£12,570) — for example, someone who is not working, caring for children, or earning a small part-time income. If the lower earner has no income, the £1,260 they transfer is unused allowance, so they pay no extra tax.

The higher-earning partner (the recipient) must be a basic rate taxpayer — earning between £12,571 and £50,270 in 2025-26. Higher rate and additional rate taxpayers above £50,270 are not eligible to receive the Marriage Allowance. See how your take-home pay changes.

To claim, the lower-earning partner applies at gov.uk/apply-marriage-allowance. HMRC updates both partners' tax codes. The recipient's code changes to 1383M (indicating an extra allowance plus marriage). Claims can be backdated for up to 4 tax years, potentially producing a lump-sum refund of up to £1,008.