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My fiance is about to apply for a fiance Visa in order for her to come to the U.K. and marry together. However, I am currently a student and have a stipend of about 16K pounds per annum which falls short the required 18 600 pounds requirement. But then again my stipend rate is tax free.

Will it be acknowledged that my stipend rate is tax free? Will her fiance still get accepted even if I fall short the required amount? If I not meet the required amount how many savings do I need to have?

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    AFAIK, income can be combined with cash savings above £16,000 held for at least the 6 months prior to the date of application. At the entry clearance/initial leave to remain stage and the further leave stage, the amount above £16,000 must be divided by 2.5 (to reflect the 2.5 year or 30-month period before the applicant will have to make a further application) to give the amount which can be added to income. assets.publishing.service.gov.uk/government/uploads/system/… – Traveller Dec 21 '19 at 8:20
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I think there is good news for you in Section 6.4, Maintenance grant or stipend –further guidance, of Immigration Directorate Instruction Family Migration: Appendix FM Section 1.7

It says:

Where an academic maintenance grant or stipend is, or will be, paid on a tax-free basis, the amount of the gross equivalent can be counted towards the financial requirement.

and goes on to give some examples. In particular, for the partner only case, with a gross income requirement of £18,600, the equivalent tax free income is £15,800.

The document, also linked in a comment on the question, contains a lot of useful information on the financial requirement.

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