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Marriage Allowance Calculator

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.

FiscalitéGratis — zonder registratie

Gegevens gecontroleerd · juli 2026

Who can claim Marriage Allowance?

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).

Bron: HMRC — Marriage Allowance (gov.uk/marriage-allowance); gov.uk/income-tax-rates; gov.uk/scottish-income-tax. · bijgewerkt 2026

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Alles over Marriage Allowance Calculator

📋Overzicht+

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.

💡 Best practices

  • The claim is worthwhile even if the transferor earns slightly above £11,310 — the calculator nets the two effects.
  • Backdating to earlier tax years can add roughly £252 per year claimed.
  • The recipient must be a basic-rate taxpayer: income up to £50,270 (rUK) or £43,662 (Scotland).

🔢 Concreet voorbeeld

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.

📖Handleiding+

Zo gebruikt u deze rekentool

  1. 1

    Enter the lower earner's (transferor) income.

  2. 2

    Enter the recipient partner's income.

  3. 3

    Select Scottish taxpayer if the recipient pays Scottish rates.

  4. 4

    Add backdated years (up to 4) if you never claimed before.

  5. 5

    Read the net annual saving and total benefit.

📚Woordenlijst+
Transferable amount
Fixed at £1,260 — 10% of the £12,570 Personal Allowance, rounded up to the nearest £10. You cannot transfer more or less.
Tax reducer
The recipient's Income Tax is reduced by 20% of £1,260 (£252), limited to the tax they actually owe.
ℹ️Bronnen & updates+
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Laatste gegevensupdate

5 juli 2026

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Bronnen en referenties

HMRC — Marriage Allowance (gov.uk/marriage-allowance); gov.uk/income-tax-rates; gov.uk/scottish-income-tax.

De gegevens van deze rekentool worden regelmatig bijgewerkt volgens de laatste officiële tarieven. Raadpleeg bij twijfel de bovenstaande officiële bronnen.

FAQ — Marriage Allowance Calculator

Who can claim Marriage Allowance?+

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).

How much is Marriage Allowance worth?+

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.

What if the lower earner is close to the allowance?+

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.

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