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Marriage and civil partnerships

  1. Overview
  2. Taxation after a marriage or registration of a 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 a marriage or registration of a civil partnership

First year of marriage or civil partnership

You will continue to be taxed as two single people in the year of marriage or civil partnership.

You will qualify for a refund 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 your marriage or from the date of registration of your civil partnership.

You can claim the refund of the difference after 31 December of that 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

    Alex and Sam married on 10 July 2024. They continue to be taxed as single people for 2024.

    As single people, they paid a total of €8,100 in Income Tax for the year. Alex paid €7,050 and Sam paid €1,050.

    If they had been jointly assessed, they would have paid €6,900.

    The difference between the two amounts is €1,200.

    As they were married for six months of the year, a refund of €600 is available (€1,200 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
  • and
  • separate treatment.

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

Next: Joint assessment

Published: 09 January 2025 Print this page

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