Separation, divorce, dissolution of civil partnership and civil annulment
Year of separation, divorce or dissolution of civil partnership
How you are taxed in the year you separate will depend on how you were taxed when you were married or in a civil partnership. Any change in tax status applies from the date of separation, and not from the date you notify Revenue that you are separated.
For further information on how married couples and civil partners are taxed, please see Marriage and civil partnerships.
Joint assessment
If you were the assessable spouse or nominated civil partner, you will be taxed on:
- all your income for the full year
- and
- your former spouse or civil partner's income up to the date of separation.
This includes any legally enforceable maintenance payments made to you which are for your benefit only.
You can claim the following credits in the year of separation:
If you were the non-assessable spouse or civil partner, you will be taxed on the income you earn from the date of separation to the end of the year. This includes any legally enforceable maintenance payments made to you which are for your benefit only. You can claim:
Separate assessment
If you were separately assessed, the rules for jointly assessed couples above will apply. You will be treated as the assessable spouse or nominated civil partner if:
- you were the assessable spouse or civil partner before you or your partner chose separate assessment
- or
- you are the spouse or civil partner with higher income if you were never jointly assessed.
Otherwise, you will be treated as if you were the non-assessable spouse or civil partner.
Separate treatment (also known as single assessment)
If you were assessed as single people before your separation, your Income Tax treatment after separation will broadly be the same. You will also be taxed on any legally enforceable maintenance payments made to you which are for your benefit only.
You will be able to claim:
- Example
Alex and Sam, who married in 2011, are jointly assessed for tax, with Alex being the assessable spouse.
Income Tax returns were filed by Alex and Sam for the years 2022, 2023 and 2024 on a joint assessment basis, showing the following income and liabilities:
Alex's and Sam's income and liabilities
| Year |
Alex's income |
Sam's income |
Liability under joint assessment |
| 2022 |
€51,000 |
€10,000 |
€6,440 |
| 2023 |
€53,000 |
€10,000 |
€6,300 |
| 2024 |
€55,000 |
€10,000 |
€6,300 |
Alex and Sam were factually separated in June 2022, and became legally separated under a court order in June 2024. Alex advised Revenue of their separation in January 2025.
As they were factually separated in June 2022, they can not avail of joint assessment from that date, regardless of when they advise Revenue. This means that from January 2023, they are taxed as single persons and the special rules outlined above, apply for the year of separation.
Revised tax liabilities for Alex and Sam showing resulting over/underpayments are as follows:
Alex's and Sam's overpayments and underpayments
| Year |
Alex's underpayments |
Sam's overpayments |
| 2022 |
€2,000 |
€300 |
| 2023 |
€3,575 |
€225 |
| 2024 |
€3,675 |
€125 |
For more information on what to do if you have underpaid Income Tax please see What to do if you have underpaid Income Tax or USC.
Factual Separation
Spouses can be factually separated when their married life has ended but where the separation has not been formalised in a legal agreement.
Factual separation occurs in such circumstances that the separation is likely to be permanent.
You can elect to be treated as married or in a civil partnership for tax purposes when you:
- separate
- divorce
- or
- dissolve your civil partnership.
This is outlined in the next page, Electing for married or civil partnership treatment.
Next: Electing for married or civil partnership treatment