## Three assessment options
A married couple or civil partnership can be assessed in one of three ways:
1. **Joint assessment** (the default): combines both incomes for tax purposes
2. **Separate assessment**: tax computed independently but unused credits and bands can transfer at year end
3. **Single assessment**: each spouse taxed as if single, with no transfer
Joint assessment usually delivers the lowest combined tax bill, especially where one spouse earns much more than the other.
## 2026 married tax bands
| Scenario | SRCOP at 20 percent | Maximum joint SRCOP |
| --- | --- | --- |
| One income | €53,000 | €53,000 |
| Two incomes | €44,000 each, transferable up to €9,000 to higher earner | €88,000 |
The transferable amount of €9,000 means the lower earner can give up €9,000 of their SRCOP to the higher earner if they cannot use it.
## 2026 married credits
The Personal Tax Credit doubles to €4,000 for jointly assessed couples. Each working spouse can also claim the Employee (PAYE) Tax Credit of €2,000, so a dual income couple gets €8,000 in baseline credits.
## Worked example, single income family
Roisin earns €70,000, her spouse Tom is a homemaker.
- SRCOP available: €53,000
- Tax at 20 percent: €53,000 x 20 percent = €10,600
- Tax at 40 percent: €17,000 x 40 percent = €6,800
- Gross tax: €17,400
- Less Personal Credit (joint): €4,000
- Less Employee PAYE Credit: €2,000
- Less Home Carer Tax Credit: €1,950
- Net annual PAYE: approximately €9,450
## Worked example, dual income
Eimear earns €30,000 and Conor earns €60,000. They opt for joint assessment.
- Eimear: SRCOP €44,000. Her income is fully under €44,000, so all taxed at 20 percent
- Conor: SRCOP €44,000. He pays 40 percent on €60,000 minus €44,000 = €16,000
By transferring €9,000 of Eimear's unused SRCOP to Conor:
- Conor's SRCOP becomes €53,000
- Higher rate income drops to €7,000
- Tax saving: €9,000 x 20 percent = €1,800
## Year of marriage
In the year you marry, you are taxed as two single people but can claim a refund at year end if you would have paid less tax under joint assessment for the period from the wedding date.
## Year of separation
In the year of separation, the assessable spouse is taxed as a married person for the full year, while the other spouse is taxed as single from the date of separation. Maintenance payments may be deductible depending on whether they are voluntary or court ordered.
## How to register
Notify Revenue using the "Register for Joint Assessment" service in myAccount. You will need both PPS numbers and the date of marriage or civil partnership. Joint assessment continues each year until you elect otherwise.
## Civil partnerships
Civil partners are treated identically to married couples for tax purposes since the Civil Partnership Act recognition.
## Educational notice
This guide is general in nature. Tax outcomes depend on income mix, credits, and other relief entitlements. Use Revenue.ie or a qualified adviser for specific decisions.