Marriage and civil partnerships

Separate assessment

If you are separately assessed, you and your spouse or civil partner are taxed as single people during the year. You each complete a single tax return.

The following tax credits, if you are claiming them, are divided equally between you:

Allocating tax credits, reliefs and rate bands

Any unused tax credits, reliefs and rate bands can be transferred between each spouse or civil partner. This is the same as joint assessment. For this reason, you cannot transfer:

  • the Employee Tax Credit
  • the earned Income Tax Credit
  • employment expenses
  • or
  • the increase in the standard rate band.

Separate assessment may also be referred to as ‘separate assessment within joint assessment’.

How to request separate assessment

Either you, or your spouse or civil partner, can request separate assessment. 

You can request separate assessment and update your civil status through 'My Profile' in your myAccount. Your spouse will be required to confirm the request by signing into their myAccount and confirming the status update. Alternatively, you can put your request in writing to Revenue. You can do this through ‘MyEnquiries’ in myAccount. You can also upload any supporting documentation.

The request must be made between 1 October of the previous year and 31 March in the year you want separate assessment to apply. For example, in order to be separately assessed in 2026, the claim must be made between 1 October 2025 and 31 March 2026.

When you request separate assessment, it cannot be backdated and it lasts until you request to change it. The spouse or civil partner who made the request must also be the one to withdraw it. 

  • Example

    Jennifer and Martin are civil partners. They do not have any children. They have chosen to be separately assessed.

    In 2025, Jennifer received employment income of €50,200. Martin received employment income of €34,200.

    As their tax was calculated separately during the year, the first €44,000 of each of their income was taxed at the standard rate of 20%. Any income above this limit was taxed at the higher rate of 40%.

    Jennifer’s 2025 Tax Credits
    CreditsAmounts
    Personal Tax Credit €2,000
    Employee Tax Credit €2,000
    Total €4,000
    Jennifer's 2025 Income Tax liability
      ValuesAmounts
    Total income   €50,200
    Income taxed @ 20% €44,000 €8,800
    Income taxed @ 40% €6,200 €2,480
    Total Income Tax   €11,280
    Less credits   €4,000
    Tax payable

     

    		 €7,280
    Martin's 2025 Tax Credits
    CreditsAmounts
    Personal Tax Credit €2,000
    Employee Tax Credit 2,000
    Total €4,000
    Martin’s 2025 Income Tax liability
     ValuesAmounts
    Total income   €34,200
    Income taxed @ 20% €34,200 €6,840
    Total Income Tax   €6,840
    Less credits   €4,000
    Tax payable   €2,840

    Their combined payable tax in 2025 is €10,120 (€7,280 + €2,840).

    As Martin’s income was less than €42,000, €9,800 of his standard tax band was unused during the year (€44,000- €34,200). 

    If they are taxed under joint assessment during the year, the first €53,000 of Jennifer’s income earned could be taxed at 20%. Jennifer can accept up to €9,000 (€53,000 - €44,000) of Martin’s unused standard rate band. This is subject to her income levels in the year —in this case the maximum transferable amount was €6,200.

    Jennifer can recalculate her 2025 Income Tax with Martin’s unused standard rate band.

    Jennifer’s 2025 Tax Credits
    IncomeAmounts
    Single Person Tax Credit €2,000
    Employee PAYE Tax Credit €2,000
    Total €4,000
    Martin’s 2025 Tax Credits
    CreditsAmounts
    Single Person Tax Credit €2,000
    Employee Tax Credit €2,000
    Total €4,000
    Jennifer's recalculated 2025 Income Tax liability
     ValuesAmounts
    Total income   €50,200
    Income taxed @ 20% €50,200 €10,040
    Total Income Tax   €10,040
    Less credits   €4,000
    Tax payable   €6,040

    Their revised combined payable tax in 2025 is €8,880 (€6,040 + €2,840).

    Jennifer and Martin transfer the rate bands by completing an Income Tax Return (Form 12) online using myAccount. They will also need to submit a request through MyEnquiries.

Next: Separate treatment

Published: 07 July 2026 Print this page

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