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Marriage and civil partnerships

  1. Overview
  2. Taxation after marriage or registration of civil partnership
  3. Joint assessment
  4. Separate assessment
  5. Separate treatment
  6. How your partner's residence affects your tax
  7. Effect on credits, reliefs and thresholds
  8. Transferring assets between spouses or civil partners

Taxation after marriage or registration of civil partnership

First year of marriage or civil partnership

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

You may qualify for a refund. You qualify if you pay more tax for the year, as two single people, than you would if you had been jointly assessed. If you are due a refund, it will only be given from the date of marriage or registration of civil partnership.

You can claim the refund of the difference after 31 December of the year. Refunds are repaid to each person in proportion to the amount of tax each of you paid.

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

  • Example

    Tom and Mary married on 10 July 2023. They continue to be taxed as single people for 2023.

    As single people they pay a total of €10,640 in income tax for the year. Tom paid €9,140 and Mary paid €1,500.

    If they had been jointly assessed, they would have paid €8,840.

    The difference between the two amounts is €1,800.

    As they were married for six months of the year, a refund of €900 is available (€1,800 x 6/12).

Years following the marriage or registration of civil partnership

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

  • joint assessment
  • separate assessment
  • separate treatment.

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

Next: Joint assessment

Published: 01 January 2023 Print this page

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