Check Marriage Allowance eligibility and calculate the couple's net tax saving from transferring £1,260 of Personal Allowance, including backdating up to 4 years.
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Transfers £1,260 of the lower earner's Personal Allowance to their spouse or civil partner (2025/26), worth up to £252 a year as a tax reducer. The calculator nets off any extra tax the transferor pays when their income sits above the reduced allowance of £11,310.
Transferor earns £12,000, recipient £30,000 (rUK): the recipient saves £252 but the transferor pays 20% on £690 above the reduced allowance (£138) — net couple saving £114/yr.
Enter the lower earner's (transferor) income.
Enter the recipient partner's income.
Select Scottish taxpayer if the recipient pays Scottish rates.
Add backdated years (up to 4) if you never claimed before.
Read the net annual saving and total benefit.
Last data update
July 5, 2026
Sources and references
HMRC — Marriage Allowance (gov.uk/marriage-allowance); gov.uk/income-tax-rates; gov.uk/scottish-income-tax.
The data in this calculator is updated regularly to reflect the latest official rates. When in doubt, consult the official sources listed above.
Married couples and civil partners where the lower earner's income is below the £12,570 Personal Allowance and the higher earner pays basic-rate tax (income up to £50,270 rUK, £43,662 in Scotland).
Up to £252 per tax year (20% of the £1,260 transferred allowance). Backdating up to 4 tax years can be worth around £1,000 in total.
The transferor's own allowance drops to £11,310, so income between £11,310 and £12,570 becomes taxable at 20% — the couple still gains as long as this extra tax stays below £252.