Married couples
The 20% band for married couples
€53,000 for one income, rising by up to €35,000 with a second income in 2026.
The 20% band is how much of your income is taxed at 20%. Income above it is taxed at 40%. A couple taxed jointly, with one income, gets a 20% band of €53,000 in 2026. If you both earn, the band goes up by €35,000 or by the lower earner's income, whichever is less. The most it can be is €88,000. In 2027 the figures are €55,500 and up to €37,500 more.
The increase belongs to the lower earner and can't be moved to the higher earner.
Work it out
Terms: Standard rate cut-off point
All topics for couples · General information, not tax advice.