Personal Tax Credit

You are due a Personal Tax Credit if you are resident in Ireland. The tax credit you get depends on whether you are:

• single
• married or in a civil partnership
• widowed or a surviving civil partner
• separated
• or
• divorced or a former civil partner.

Credit for single person

You are due this credit if you are single, separated, divorced or a former civil partner. It is also due if you want to be assessed under separate assessment or separate treatment as a married couple or civil partnership.

Credit for married persons or civil partners

You are due this credit if you are married or in a civil partnership and if you are:

• jointly assessed
• or
• separated, divorced or a former civil partner and you pay enough voluntary maintenance to maintain your spouse or civil partner.

Credit for widowed person or surviving civil partner

You are due this credit if you are a widowed person or a surviving civil partner. The amount due to you depends on

• when your spouse or partner died 
• and
• whether you have any dependent children.

You receive a higher tax credit in the year of bereavement. It is the same amount as the married person or civil partner credit.

You may claim the Widowed Parent Tax Credit for five years if you have dependent children. This starts the year after your spouse or civil partner dies.