Marriage Allowance 2025/26: Eligibility, How to Claim & Savings

What Is Marriage Allowance?

Marriage Allowance lets you transfer £1,260 of your personal allowance (10%) to your spouse or civil partner. This reduces their tax bill by up to £252 per year for 2025/26. It's free to apply and you can backdate claims for up to 4 years.

Am I Eligible?

Both of these must apply:

You're married or in a civil partnership (living together doesn't count)
One partner earns less than £12,570 (the personal allowance)
The higher-earning partner earns between £12,571 and £50,270 (basic rate taxpayer)

Who Cannot Claim

Unmarried or cohabiting couples
If the higher earner pays higher rate tax (earns over £50,270)
If the lower earner uses all of their personal allowance
Separated couples with a formal agreement (but separated couples without a formal agreement can still claim)

How Much Will I Save?

The maximum saving is £252 per year (£1,260 × 20% basic rate). Your actual saving depends on how much unused personal allowance the lower earner has:

Lower Earner's Income	Transferable Allowance	Tax Saving
£0	£1,260	£252
£5,000	£1,260	£252
£10,000	£1,260	£252
£11,310	£1,260	£252
£12,000	£570	£114
£12,570+	£0	£0 (not eligible)

How to Apply

Go to gov.uk/marriage-allowance
The lower earner applies (they're the one transferring their allowance)
You'll need your National Insurance number and your partner's
HMRC will adjust the higher earner's tax code
The change usually takes effect within 2-4 weeks

Backdating Your Claim

You can backdate Marriage Allowance claims for up to 4 previous tax years. For claims made in 2025/26, you could backdate to 2021/22, potentially receiving a lump sum of up to £1,260 (4 years × ~£250 + current year).

Backdated payments are made as a lump sum, either through a cheque or adjustment to the higher earner's tax code.

Marriage Allowance vs Married Couple's Allowance

These are different things:

Marriage Allowance — For couples where one earns under £12,570 and the other is a basic rate taxpayer. Worth up to £252/year.
Married Couple's Allowance — For couples where at least one partner was born before 6 April 1935. Worth up to £1,108.50/year. You cannot claim both.

What Happens If You Separate

Marriage Allowance continues until the end of the tax year, even if you separate during the year. You should cancel it by contacting HMRC or through your personal tax account. If you divorce or your civil partnership is dissolved, it's cancelled automatically.

Try our salary calculator with Marriage Allowance enabled to see exactly how much you'd save.