Marriage and civil partnerships

Overview

Since 2011, all married couples and registered civil partners are treated the same way for tax purposes. 

Foreign registered relationships

Revenue recognises certain registered foreign marriages and civil partnerships for tax purposes. See the Department of Justice and Equality for a list of all foreign marriages and civil partnerships that are recognised in Ireland.

If we recognise your foreign registered marriage or civil partnership you will be taxed in the same way as an Irish couple.

You should send Revenue details of the date, jurisdiction and title of your registered relationship, as well as your own and your partner’s Personal Public Service Number (PPSN).

Next: Year of marriage or registration of civil partnership and following years