Getting Started

Seven frequently asked questions about marriage and tax in Ireland

Just married and wondering how it affects your personal finances? Find out if you can split tax credits, and when to notify Revenue of your newly married status with these FAQs

Getting married affects your personal finances, however changing your taxation status after your wedding is fairly straight forward.

Find all the answers to your tax and Revenue questions below, with thanks to Taxback.com.

1. Can a married couple continue to be taxed individually after they marry?

Yes, a married couple can choose to be taxed separately and file separate Irish tax returns if required. 

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2. Can a married couple split their tax credits?

Yes, when you are married you can choose to have your tax relief and credits split between you and your spouse. 

Note: employment expenses and PAYE tax credits can’t be transferred.

3. Does a married couple have to notify Revenue by a certain date after they get married?

If you choose to be jointly assessed, you must notify Revenue by 31st March in the year following your marriage.

4. How can my spouse and I change our taxation status?

When you get married you should advise the tax office of your date of marriage (via an IT2 form). You will also need to quote both your spouse's and your own PPS number. 

5. Will I get one tax credit certificate or will Revenue issue two separate certificates?

If both you and your spouse are working you will be issued with two tax certificates.

6. What is an assessable spouse?

An assessable spouse is responsible for filing tax returns and paying any tax due. With joint assessment you can choose which of you is to be the assessable person. If you don’t choose an assessable person, the spouse with the highest income for the latest year for which the income of both people is known will automatically be nominated. This person continues to be the assessable person until you jointly elect to nominate the other person or until either of you opts for either separate assessment or assessment as a single person.

Once an assessable spouse is nominated you can ask for tax credits and standard rate cut-off points to be allocated between you in whatever way you wish. If your tax office does not get a request from you to allocate your tax credits in any particular way, they will normally give all the tax credits (other than the other partner's Employee and expense tax credits) to the assessable spouse. 

7. How does marriage affect tax where one partner is self-employed?

If one spouse is self-employed, joint assessment can still apply. The flexibility this option brings can be very convenient - especially if one of you pays tax under the PAYE system and the other pays tax under the self-assessment system. Under joint assessment, you let your circumstances determine if most of the tax should be paid under PAYE or in a lump sum on assessment. This is determined by the way in which the tax credits are allocated. If you choose to pay most of your tax under PAYE, the tax credits (apart from the Employee Tax Credit and employment expenses), should be offset against the self-assessment income

With thanks to TAXBACK.COM. For more on how marriage and civil partnership affects your personal finance, visit revenue.ie