Married couples
Single assessment for a married couple
Each spouse taxed as a single person, with no sharing of credits or the band.
Under single assessment you're treated as unmarried for income tax. It can cost more if one of you earns more than the other. The lower earner's unused band and personal credit can't help the higher earner.
| Taxed as two single people | €19,200.00 |
| Taxed jointly | €15,400.00 |
| Saving from joint assessment | €3,800.00 |
Terms: Joint assessment
All topics for couples · General information, not tax advice.