Married couples
When a spouse goes back to work
Their pay brings an extra band of up to €35,000, and their own employee credit.
When a spouse who wasn't working starts earning, your 20% band grows by their pay, up to €35,000. They also get their own employee credit. If you were claiming the Home Carer Tax Credit, compare it with the extra band: you can only have one.
| Taxed as two single people | €11,200.00 |
| Taxed jointly | €9,000.00 |
| Saving from joint assessment | €2,200.00 |
Work it out
Terms: Home Carer Tax Credit · Standard rate cut-off point
All topics for couples · General information, not tax advice.