Marriage and civil partnerships

Overview

Since 2011, all married couples and registered civil partners are treated the same way for tax purposes.

If you get married, it is important you tell Revenue as soon as you can. You will need to give details of:

• your own and your spouse's Personal Public Service Number (PPSN)
• and
• the date of your marriage.

You can request for your civil status to be updated through ‘My Profile’ or ‘Manage My Record’ in myAccount. Both spouses must be registered for myAccount in order to verify the request.

Foreign registered relationships

Revenue recognises certain registered foreign marriages and civil partnerships for tax purposes. Your foreign marriage will only be recognised in Ireland if: 

• it is entered on the civil register of the country where the ceremony took place
• and
• all legal formalities have been followed. 

If we recognise your foreign registered marriage or civil partnership, you will be taxed in the same way as an Irish couple. You will need to provide Revenue with details of:

• your own and your partner’s PPSN
• the date of your registered relationship
• the jurisdiction of your registered relationship
• and 
• the title of your registered relationship.

Note

Following the passing of the Marriage Act 2015, couples cannot register a civil partnership in Ireland. Partnerships registered abroad since 16 May 2016 are not recognised as civil partnerships in Ireland.

Next: Taxation after a marriage or registration of a civil partnership