Marriage and civil partnerships

How your partner's residence affects your tax

If you are resident in Ireland, and your spouse or civil partner is not, you will be taxed as a single person. You can claim the:


If you and your partner are both non-resident, but if you are a cross border worker, you must pay Irish tax on your Irish income. Your income will be taxed as if only you are resident. You may be able to claim full, or a portion of, tax credits, depending on the rules for Tax credits for non-residents

Relief available to resident spouse or civil partner

If your non-resident spouse or civil partner has no income, you can claim:

This is known as ‘aggregation relief’. You can claim aggregation relief after the end of the tax year. You make the claim by filing a return of income which includes a declaration about your spouse’s or civil partner’s income. 

Non-resident spouse or civil partner has an income

You may be able to claim a portion of this relief if your non-resident spouse or civil partner has an income.

The tax you are due to pay as an individual, might be greater than if you were taxed under joint assessment. If it is, you may claim relief.

The portion of relief you receive is based on the proportion your Irish income is of your total income.

Next: Effect on credits, reliefs and thresholds