Married couples
Rental income for a married couple
Rent is taxed on the spouse who owns the property, but joint assessment combines it with the household's income.
Each spouse declares the rent from property they own, or their share of property you own together. Under joint assessment, it's added to the household's income for income tax, so the band and credits are shared. USC and PRSI on rent are worked out for each spouse separately.
Work it out
Terms: Rental income · Joint assessment
All topics for couples · General information, not tax advice.