UK Marriage Allowance Calculator
Estimate whether your household can benefit from Marriage Allowance and how much tax you could save.
This tool is an estimate only. Real tax outcomes depend on full income details and HMRC rules.
What is Marriage Tax Allowance?
Marriage Allowance is a UK tax relief that lets one spouse or civil partner transfer part of their Personal Allowance to the other partner. It is designed for couples where one person has a lower income and the other is a basic rate taxpayer.
The transfer can reduce the higher-earning partner’s income tax bill, potentially saving up to £252 per tax year in current rates.
How this marriage tax allowance calculator works
This calculator uses your two annual incomes and compares them with standard eligibility thresholds:
- The lower-income partner must be at or below the Personal Allowance.
- The receiving partner must be a taxpayer, but not a higher/additional rate taxpayer for their region.
- It then estimates:
- the receiving partner’s tax reduction,
- any extra tax for the transferring partner,
- and the net household gain.
Eligibility rules (quick checklist)
1) Relationship status
You must be legally married or in a civil partnership. Living together without marriage/civil partnership does not qualify.
2) Lower-income partner
The partner transferring allowance should normally have income below or around the Personal Allowance level.
3) Receiving partner
The receiving partner must usually be taxed at the basic rate band (or starter/basic/intermediate bands in Scotland).
Example scenarios
Example A: Typical eligible couple
Partner A earns £10,000 and Partner B earns £30,000. Partner A transfers allowance, and the couple usually gets close to the full annual saving.
Example B: Lower-income partner close to threshold
If Partner A earns £12,400, transferring allowance can create extra tax for Partner A. The household can still benefit, but the net gain may be reduced.
Example C: Higher-rate income
If the receiving partner is above the regional higher-rate threshold, the couple is generally not eligible for Marriage Allowance.
How to claim Marriage Allowance
- Apply through HMRC online (or by phone in some cases).
- The lower-income partner makes the transfer application.
- Claims can usually be backdated for up to 4 previous tax years (subject to HMRC rules and deadlines).
Important notes
- This is a planning calculator, not tax advice.
- It uses simplified assumptions and standard rates.
- If you have dividends, self-employment income, rental income, or complex tax circumstances, verify with HMRC or a qualified adviser.