Individuals and married couples

A married person can opt to be assessed for tax purposes via:

  • joint assessment on the husband (s 1017) or wife (s 1019), separate assessment (s 1023), or
  • single assessment (s 1016).

A individual who is separated or divorced and not remarried, may by agreement with the ex-partner, opt for joint or separate assessment (s 1026).

 

standard rate band
  single (€) one parent family (€) married couple (€) standard rate higher rate
2019 35,300 39,300 44,300 20% 40%
2018 34,550 38,550 43,550 20% 40%
2015-2017 33,800 37,800 42,800 20% 40%
2011-2014 32,800 36,800 41,800 20% 41%
2009-2010 36,400 40,400 45,400 20% 41%
2008 35,400 39,400 44,400 20% 41%
2007 34,000 38,000 43,000 20% 41%
2006 32,000 36,000 41,000 20% 42%
2005 29,400 33,400 38,400 20% 42%
2002-2004 28,000 32,000 37,000 20% 42%

 

A dual income married couple can increase their €44,300 standard rate band by the lower of:

  • €26,300, and
  • the income of the second spouse.

The maximum standard rate band a dual income married couple may have is €70,600.

However, the maximum part of the standard rate band that may be transferred between the partners of a dual income married couple in a tax year is €44,300 (s 15).

Download