Marriage Allowance for a £48,000 Earner (2026-27)
If your spouse or civil partner transfers £1,260 of their Personal Allowance to you, Income Tax on a £48,000 salary falls from £7,086 to £6,834. That is £252 a year, the most the allowance can save.
| Your salary | £48,000 |
| Personal Allowance without / with the transfer | £12,570 / £13,830 |
| Income Tax without Marriage Allowance | £7,086 |
| Income Tax with Marriage Allowance | £6,834 |
| Tax saving per year | £252 |
| Employee National Insurance (unchanged) | £2,834 |
| Take-home pay with Marriage Allowance | £38,332 |
How this is worked out
Marriage Allowance lets the lower earner in a marriage or civil partnership transfer £1,260 of their Personal Allowance to the higher earner. It reduces the higher earner's tax by up to £252 in the tax year.
The higher earner must pay Income Tax at the basic rate, which usually means income between £12,571 and £50,270. A £48,000 salary qualifies in England, Wales and Northern Ireland. In Scotland the limit is £43,662, so this salary would not qualify there.
The lower earner should normally have income below £12,570. National Insurance is not affected. GOV.UK does not date the £1,260 figure: it is the amount shown on its Marriage Allowance page on 13 October 2026.
Sources: Marriage Allowance (GOV.UK), Income Tax rates and allowances (GOV.UK), National Insurance rates and categories (GOV.UK)