Marriage Allowance Calculator
Compare both partners’ tax change from a Marriage Allowance transfer. A donor close to the allowance can incur tax, reducing the couple’s net saving.
Rule year: 2026/27 · GBP · Sources checked
Combined estimated annual tax reduction
Married or civil partners, eligible transfer conditions established, no Married Couple’s Allowance. Both incomes are ordinary non-savings income only, with standard Personal Allowance and no other deductions, savings/dividends or credit ordering. Donor income up to £12,570; recipient within the supported regional ceiling.
For informational purposes only. This estimate is not financial advice, a tax return, a payroll calculation or a lender decision. See the supported circumstances and exclusions below.
How this calculator works
An eligible Marriage Allowance transfer moves £1,260 of allowance from the lower-income partner and can reduce the recipient’s tax by up to £252. The donor’s allowance falls to £11,310, which can create tax if their income exceeds that amount. This calculator compares the donor cost and recipient tax reduction rather than assuming the full £252 is always saved. It uses regional non-savings bands, including Scotland’s recipient income ceiling for the supported basic/intermediate-rate case.
Formula and rules
Donor tax after = regional band tax(max(0, donor income − £11,310)). Recipient credit = min(£252, recipient Income Tax). Combined reduction = recipient credit − increase in donor tax.
Assumptions and limitations
Married or civil partners, eligible transfer conditions established, no Married Couple’s Allowance. Both incomes are ordinary non-savings income only, with standard Personal Allowance and no other deductions, savings/dividends or credit ordering. Donor income up to £12,570; recipient within the supported regional ceiling.
Worked example
In England, a donor earning £12,000 has £690 taxable after transfer and £138 donor tax. A recipient earning £30,000 gets a £252 tax reduction. The combined illustrated saving is £114.
- Combined estimated annual tax reduction
- £114.00
- Recipient tax reduction
- £252.00
- Increase in donor tax
- £138.00
- Transferred allowance
- £1,260.00
Official sources and review
Reviewed against the sources below on 2026-10-06. Rates are held in versioned rule modules. Versioned rules, official source review and year-specific calculation tests.
- GOV.UK: Marriage Allowance ↗
£1,260 transfer; recipient tax reduction up to £252; donor tax cost and Scottish income ceiling matter.
- HMRC: Rates and thresholds 2026 to 2027 ↗
Regional PAYE bands, Category A NI, student-loan plans and current minimum wage.
- GOV.UK: Income Tax rates and Personal Allowances ↗
2026/27 allowance £12,570, taper above £100,000, and income bands.
Common questions
Does every eligible couple save £252?
No. The recipient may have too little tax to use the full credit, and the donor can incur tax after surrendering allowance.
Does Scotland use the same recipient income limit?
The supported Scottish recipient can be in starter, basic or intermediate bands, giving a different current-year income ceiling.
Does this apply for unmarried partners?
No. Marriage Allowance requires marriage or a civil partnership and further eligibility conditions.