Calculating your Income Tax

What is an increased rate band?

In 2023, the standard (20%) rate band for couples in a marriage or civil partnership is €49,000. If both people are working it is increased by the lower amount of either:

  • €31,000
  • or
  • the income of the lower earner.

This means that the maximum standard rate band a couple can have is €80,000 (€49,000 + €31,000). It is not possible for one person to use the full amount of €80,000.

An individual can have no more than €49,000, unless they have additional reliefs such as:


The increase in the standard rate band is not allowable where a couple are claiming the Home Carer Tax Credit.

There is more information in Personal tax credits, reliefs and exemptions about how your rate band could be increased.

Next: How tax credits work