In short
After the death of a spouse or civil partner, your tax credits change. In the year of bereavement you keep married credits. After that, you get a widowed person's credit, and if you have dependent children, the Widowed Parent Tax Credit for five years: €3,600 in the first year, reducing to €1,800 in the fifth. Many people don't realise they can claim it.
The year of bereavement
If you were jointly assessed, you get the full married person's credit and rate band for the year your spouse or civil partner died. If you were the assessable spouse, there may also be extra rules for that year. We'll explain them gently and handle them for you.
The years after
- Without dependent children: the widowed person's credit (€2,540 in 2026)
- With dependent children: the widowed person's credit (€2,000 in 2026), plus the Single Person Child Carer Credit and the Widowed Parent Tax Credit
Widowed Parent Tax Credit amounts
| Year after the year of death | Credit |
|---|---|
| 1st year | €3,600 |
| 2nd year | €3,150 |
| 3rd year | €2,700 |
| 4th year | €2,250 |
| 5th year | €1,800 |
Unchanged from 2022 to 2026. Budget 2027 announced no change. You must have a qualifying child living with you, and not have remarried, entered a new civil partnership or started living with a partner.
Other widowed person credits
| Credit | 2022 | 2023 | 2024 | 2025 | 2026 | 2027 (Budget) |
|---|---|---|---|---|---|---|
| Widowed person, year of bereavement | €3,400 | €3,550 | €3,750 | €4,000 | €4,000 | €4,250 ◆ |
| Widowed person, with dependent children | €1,700 | €1,775 | €1,875 | €2,000 | €2,000 | €2,125 ◆ |
| Widowed person, without dependent children | €2,240 | €2,315 | €2,415 | €2,540 | €2,540 | ◆ |
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.
Get your tax back for missed years
Missed the Widowed Parent Tax 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
Can I claim the Single Person Child Carer Credit too?
Usually yes, if your child lives with you for all or most of the year. Single Person Child Carer Credit.
Is the State Widow's Pension taxable?
Yes, it's taxable income. Revenue usually collects it by adjusting the credits on your job. Social welfare and tax.
Sources
Revenue: Widowed person or surviving civil partner credits, and Widowed Parent Tax Credit, on revenue.ie. Amounts from Revenue's tables (1 January 2026). Confirm the assessable-spouse rules for the year of bereavement 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.
