In short
Married couples and civil partners can choose joint assessment. You then get a married person's credit, double the single credit (€4,000 in 2026), and a 20% rate band of €53,000 that can rise to €88,000 when you both earn. Couples who never switched to joint assessment, or only one of whom works, often overpay. You can claim back four years.
Who may qualify
- You're married or in a civil partnership, and
- you're both resident in Ireland, or your spouse lives abroad and Non-Resident Aggregation Relief applies. Spouse living abroad
- You're not separated. Couples living together who aren't married or in a civil partnership can't be jointly assessed.
Your three options
- Joint assessment: one partner, the "assessable spouse", deals with Revenue for both. Credits and the rate band can be shared. Usually the best option.
- Separate assessment: each of you deals with Revenue, but credits are still divided between you.
- Single (separate) treatment: taxed as if you weren't married. Usually only better in particular situations.
How much it's worth
| Credit | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 (Budget) |
|---|---|---|---|---|---|---|
| Married person or civil partner credit | €3,400 | €3,550 | €3,750 | €4,000 | €4,000 | €4,250 ◆ |
| 20% band, one income | €45,800 | €49,000 | €51,000 | €53,000 | €53,000 | €55,500 ◆ |
| Extra band for second earner (max) | €27,800 | €31,000 | €33,000 | €35,000 | €35,000 | ◆ |
2022 to 2026: Revenue's published figures. 2027: announced in Budget 2027, law once the Finance Bill passes. ◆ means not yet confirmed. Every credit by year.
The extra band can't be more than the second earner's income, and it can't be moved between you. Each working partner also keeps their own Employee (PAYE) credit.
The year you marry
In the year of your marriage you're taxed as two single people. After that year ends, you can claim a refund if you'd have paid less tax as a married couple. The refund is reduced in proportion to the part of the year before the wedding. From the following year, joint assessment applies. Newly married guide.
A real result
For one TaxMind client's 2025 return, applying married tax treatment and their credits, plus a flat rate expense, led to an overpayment of €8,653.12 on Revenue's Statement of Liability. Shared with permission. Every case is different, and many are much smaller.
Get your tax back for missed years
Missed the married person's credit? You can still get the tax back as a tax refund for every year since 2022.
For the current year, add the credit in myAccount and it comes through your pay. For earlier years, it's claimed in the income tax return for each year.
Common questions
Is there a "marriage tax credit" in Ireland?
Not under that name. What people mean is the married person or civil partner tax credit, together with the wider rate band, which you get through joint assessment.
Who should be the assessable spouse?
Usually the partner with the higher income, but you can choose. It doesn't change the total tax, only who deals with Revenue.
What if we separate, or one of us dies?
Your credits change from that year. See bereavement and widowed parent credits or life changes FAQs.
Sources
Revenue: Tax treatment of married couples and civil partners, joint assessment, and the year of marriage, on revenue.ie. Amounts from Revenue's tables (1 January 2026). 2027 married figures follow the €125 personal credit rise and the proportionate band increase announced in Budget 2027, to confirm ◆.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
