Marriage Allowance Guide (2025/26)

Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. This can reduce their tax by up to £252 in the tax year.

Who can apply?

You can benefit from Marriage Allowance if all the following apply:

• You’re married or in a civil partnership.
• You do not pay Income Tax or your income is below your Personal Allowance (usually £12,570).
• Your partner pays Income Tax at the basic rate, which usually means their income is between £12,571 and £50,270.

How it works

The lower earner applies to transfer 10% of their Personal Allowance to the higher earner.

Example:
Your income is £11,500. Your Personal Allowance is £12,570, so you don't pay tax.
Your partner's income is £20,000. They pay tax on £7,430 (£20,000 - £12,570).
You transfer £1,260 of your allowance to them.
Your partner's Personal Allowance becomes £13,830. They now pay tax on £6,170.
This saves them £252 in tax (20% of £1,260).