Is maintenance taxable?

Maintenance for a former spouse under a court order or binding agreement is taxed on the person who gets it. The person paying gets tax relief on it. Child maintenance isn't taxed or relieved.

What about informal maintenance?

Payments that aren't legally binding are ignored for tax. The payer gets no relief, and the receiver pays no tax on them.

Can separated couples be taxed as a married couple?

Yes, if you both sign a joint election, both live in Ireland and neither has remarried. The maintenance is then ignored, and you share married credits and bands.

Separation

Maintenance payments and tax

What maintenance does to the tax of the person paying and the person getting it, and whether being taxed as a couple costs less.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

Is maintenance taxable?: Maintenance for a former spouse under a court order or binding agreement is taxed on the person who gets it. The person paying gets tax relief on it. Child maintenance isn't taxed or relieved.
What about informal maintenance?: Payments that aren't legally binding are ignored for tax. The payer gets no relief, and the receiver pays no tax on them.
Can separated couples be taxed as a married couple?: Yes, if you both sign a joint election, both live in Ireland and neither has remarried. The maintenance is then ignored, and you share married credits and bands.

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