How does joint assessment work?

Your incomes are added together. The 20% band is €53,000 plus the lower earner's income up to €35,000 (€55,500 and €37,500 in 2027), and you share the €4,000 married credit. Each of you keeps your own employee credit.

Can we move the band between us?

Mostly. The basic €53,000 band and the married credit can be split however you like in myAccount. The increase for the second earner (up to €35,000) can only be used by the lower earner.

No. USC and PRSI are charged on each person's own pay, whatever your income tax basis.

Couples

Married couple's take-home pay

Your household's take-home pay when you're taxed together, what each payslip should show, and how much joint assessment saves.

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

How does joint assessment work?: Your incomes are added together. The 20% band is €53,000 plus the lower earner's income up to €35,000 (€55,500 and €37,500 in 2027), and you share the €4,000 married credit. Each of you keeps your own employee credit.
Can we move the band between us?: Mostly. The basic €53,000 band and the married credit can be split however you like in myAccount. The increase for the second earner (up to €35,000) can only be used by the lower earner.
Is USC shared?: No. USC and PRSI are charged on each person's own pay, whatever your income tax basis.

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