Marriage and civil partnerships

Overview

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

If you get married, it is important you tell Revenue as soon as you can. You will need to give details of:

You can do this using myEnquiries, which is available via myAccount.

If you choose to change your surname, you can inform us of this too.

Foreign registered relationships

Revenue recognises certain registered foreign marriages and civil partnerships for tax purposes. A list of all foreign marriages and civil partnerships recognised in Ireland is given by the Department of Justice and Equality.

If we recognise your foreign registered marriage or civil partnership you will be taxed in the same way as an Irish couple. You will need to send Revenue details of:

  • your own and your partner’s PPSN
  • the date of your registered relationship
  • the jurisdiction of your registered relationship
  • the title of your registered relationship.

Note

Following the passing of the Marriage Act 2015, couples cannot register a civil partnership in Ireland. Partnerships registered abroad since 16 May 2016 are not recognised as civil partnerships in Ireland.

Next: Taxation after marriage or registration of civil partnership