Calculating your Income Tax

What is an increased rate band?

In 2022, the standard (20%) rate band for couples in a marriage or civil partnership is €45,800. If both people are working it is increased by the lower amount of either:

  • €27,800
  • or
  • the income of the lower earner.

This means that the maximum standard rate band a couple can have is €73,600 (€45,800 + €27,800). It is not possible for one person to use the full amount of €73,600.

An individual can have no more than €45,800, unless they have additional reliefs such as:


The increase in the standard rate band is not allowable where a couple are claiming the Home Carer Tax Credit.

There is more information in Personal tax credits, reliefs and exemptions about how your rate band could be increased.

Next: How tax credits work