Marriage and civil partnerships

Taxation after a marriage

First year of marriage

You will continue to be taxed as two single people in the year of marriage.

If you pay more tax as two single people compared to if you had been jointly assessed, you will qualify for a refund. If you are due a refund for the year of marriage, it will only be given from the date of your marriage.

You can claim the refund of the difference after 31 December of that year. Refunds are repaid to each person in proportion to the amount of tax each of you paid. An Income Tax Return will be required to be submitted in order to enable a year of marriage review to be processed.

If you wish to review your year of marriage, please use myAccount and submit a request via myEnquiries.

Note

Following the Marriage Act 2015, couples can no longer register a civil partnership in Ireland. The year of registration of civil partnership relief can no longer be applied as such a repayment is outside of the four year rule.

  • Example

    Alex and Sam married on 10 July 2025. They continue to be taxed as single people for 2025.

    As single people, they paid a total of €8,100 in Income Tax for the year. Alex paid €7,050 and Sam paid €1,050.

    If they had been jointly assessed, they would have paid €6,900.

    The difference between the two amounts is €1,200.

    As they were married for six months of the year, a refund of €600 is available (€1,200×6÷12).

Years following the marriage

There are three options for calculating tax for you and your spouse. These options are:

  • joint assessment
  • separate assessment
  • and
  • separate treatment.

You may choose the option best suited to you as a couple.

Next: Joint assessment

Published: 07 July 2026 Print this page

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