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Marriage Allowance Calculator

Check if you qualify for Marriage Allowance and calculate your tax saving. Married couples and civil partners could save up to £252 per year.

UK · 2026/27Last reviewed 15 August 2026Reviewed after a tax-year or rule changeSource: HMRC — Tax rates

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Rates & sources

UK tax rates and thresholds, as published by HMRC. Scotland and Wales have devolved rates for income tax and property transactions.

Source: HMRC — Tax rates — check the linked guidance and any live quote before acting.

When to use this calculator

  • Before accepting a pay change, bonus, pension contribution or salary-sacrifice option.
  • When you want a simple take-home estimate before payroll or filing.
  • When you are approaching the £100,000 income level and want to see the personal allowance taper.
  • When you need to convert between hourly, monthly and annual pay.

A realistic UK planning example

Use these sample inputs as a quick scenario test, then change one variable at a time to compare outcomes.

A realistic UK planning example
InputValue
Lower Earner's Annual Income (£)£35,000
Higher Earner's Annual Income (£)£35,000
Backdate Claim (years)Current year only

After entering these figures, review annual tax saving, total with backdating and allowance transferred together rather than in isolation. Then rerun the tool with one input adjusted.

How to read your results

Annual Tax Saving

Review this figure alongside your gross income so you can understand deductions before the tax year closes. It is a planning estimate, not a filed return.

Total with Backdating

The headline outcome of this calculation. It is most useful when read alongside the supporting metrics rather than in isolation.

Allowance Transferred

The figure produced by this output for the inputs you entered. Change one variable at a time if you want to see what drives it.

Method & assumptionsAuthoritative sources

This calculator checks eligibility for the UK Marriage Allowance using 2026/27 HMRC thresholds. The £1,260 transfer is available where the lower earner's income falls below the £12,570 personal allowance and the higher earner is a basic-rate taxpayer (income between £12,570 and £50,270). The annual saving is a fixed £252 — 20% of the transferred amount — because the relief only applies at the basic rate. The backdating feature multiplies the annual saving by the number of tax years selected, covering up to four complete past years plus the current year.

Eligibility is assessed on an all-or-nothing basis: if either income condition is not met, no saving is available. The calculator does not account for years where the higher earner may have paid higher-rate tax, or where other income sources such as rental or dividend income push adjusted income above £50,270. For borderline cases, pension contributions can reduce taxable income and restore eligibility. Always verify your position with HMRC's own eligibility checker before submitting a claim.

Common mistakes

  • !Entering gross income when you really want take-home pay, or vice versa.
  • !Ignoring pension contributions, deductions or local tax rules that change the result.
  • !Comparing monthly and annual figures without standardising them first.
  • !Overlooking National Insurance or student-loan plan differences that apply to you.

What to do next

  • Check the same scenario with related pay or deduction calculators.
  • Keep a copy of the assumptions so you can compare the next tax year or pay period.
  • If you are self-employed, compare this result with the self-employment tax calculator.
  • Check whether a small pension contribution change moves take-home pay more than you expect.

Frequently asked

The Marriage Allowance lets the lower earner transfer £1,260 of their unused personal allowance to their spouse or civil partner. At the 20% basic rate, this saves the higher earner up to £252 in Income Tax per year. Claims can be backdated by up to four tax years, meaning a new claim today could generate a lump-sum repayment of up to £1,260 in total.

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