Married Couple's Allowance Calculator
Married Couple's Allowance survives only for people born before 6 April 1935. It reduces the tax bill by 10% of an allowance — up to £1,127 (2025-26) — and tapers once income passes a set limit.
Enter the higher earner's income (for marriages after December 2005) to see the tapered amount.
Who still qualifies in the 2020s
- At least one spouse or civil partner was born before 6 April 1935 — the eligibility list closes a little more each year.
- You are married or in a civil partnership and living together for at least part of the tax year.
- It can't be stacked with Marriage Allowance — MCA is always the better of the two when both apply.
- For marriages before 5 December 2005 the husband's income drives the calculation; after that, the higher earner's.
The income taper, worked out loud
The 2025-26 maximum allowance is £11,270 and the income limit is £37,700. Income above that limit cuts the allowance by £1 for every £2 over, down to a floor of £4,360. Example: income of £39,700 exceeds the limit by £2,000, so the allowance falls £1,000 to £10,270; 10% of that is the tax reduction — £1,027 off the bill. Because it reduces tax rather than creating income, the allowance is worth nothing to a partner who pays no tax (though the minimum slice can be transferred to a partner who does).
Married Couple's Allowance vs Marriage Allowance
The names are the trap. Marriage Allowance is the modern £252 transfer for ordinary couples. Married Couple's Allowance is the legacy relief worth up to £1,127 but only for the pre-April-1935 cohort — and it wins every time. If you qualify for MCA, HMRC applies it instead of Marriage Allowance automatically; you never want to accidentally apply for the smaller one. Age is the entire differentiator, so check the birth date first.
What this estimate can't tell you
- It reduces tax owed; it cannot create a repayment by itself.
- It cannot be claimed together with Marriage Allowance.
- Rules differ for marriages before 5 December 2005 — HMRC's free helpline can confirm.
The free HMRC route
Everything this calculator estimates can be claimed directly from HMRC at no cost — usually online in a few minutes or via a short form. Refund companies charge a percentage of money that is already yours. We never handle claims and are not affiliated with HMRC.