In short
If you work in Ireland and your husband, wife or civil partner lives abroad, you're often taxed as a single person. Where not all of your joint income is taxable in Ireland, a relief called Non-Resident Aggregation Relief may let you claim some of the married person's benefits. Whether you qualify, and how much it's worth, depends on where your spouse lives and on both of your incomes. You can claim for the previous four years.
What the relief does
Married couples taxed jointly in Ireland get a married person's tax credit and a wider band of income taxed at the standard rate. When one spouse lives abroad, their income usually isn't taxed in Ireland, so joint assessment doesn't apply in the normal way. Non-Resident Aggregation Relief looks at the couple's combined income and can give extra credit or a wider rate band to the spouse working in Ireland.
What affects whether you qualify
- Where your spouse lives, for example inside or outside the EU
- Whether your spouse has income, and how much
- How much of your combined income is taxed in Ireland
- Your own tax residence in Ireland for each year
Revenue has detailed conditions. An adviser should check them against your situation before any claim is made.
What you'll usually need
- Your marriage or civil partnership certificate, with an English translation if needed
- Proof of your spouse's address abroad
- Your spouse's income for each year, or confirmation that they had none
- Your spouse's details: full name and date of birth, and any Irish PPS number they hold
How we handle it
We get your main PAYE refund first. Then, if you told us your spouse lives abroad, we contact you about this relief and the documents it needs. Revenue usually takes longer to process these claims than ordinary refunds, so we keep you updated as it moves.
Get your tax back
Missed the married treatment? You can still get the tax back as a tax refund for every year since 2022. We check every year and claim it for you: pay nothing upfront. Check my tax refund.
Sources
Revenue: tax treatment of married couples and civil partners where one spouse is non-resident, on revenue.ie. Add the exact page link, and have an adviser confirm the conditions before publishing ◆.
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.
