Marriage Tax Calculator Ireland 2026
Compare Single Treatment, Separate Assessment, and Joint Assessment side-by-side. Calculate your exact household tax savings, rate band transfers, and credit pooling.
Popular Real-World Scenarios
Couple Details & Incomes
Revenue.ie Statutory Rates
Calculations strictly align with the Finance Act 2025/2026 and official rate schedules published by the Irish Revenue Commissioners.
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Formulas designed and verified by a qualified Chartered Accountant (ACA) for Marriage Tax Calculator.
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Calculated entirely in your device memory. Zero salaries, income data, or personal details are transmitted or stored on any server.
Elected Joint Assessment will save your household €1,800 per year (€150/month) in income tax.
Side-by-Side Tax Comparison (2026 Statutory Rules)
| Tax Category | Single Treatment | Joint Assessment | Difference |
|---|---|---|---|
| Standard Rate Band (20%) | €64,000 | €73,000 | +€9,000 band |
| Income Tax (Net of Credits) | €17,200 | €15,400 | -€1,800 |
| USC (Individual statutory rate) | €2,250 | €2,250 | €0 (No change) |
| PRSI (Class A/S statutory rate) | €3,649 | €3,649 | €0 (No change) |
| Total Household Tax | €23,099 | €21,299 | -€1,800 |
| Net Take-Home Pay | €71,901 | €73,701 | +€1,800 |
How the Revenue Band & Credit Transfer Operates
Under Section 1019 of the Taxes Consolidation Act 1997, Revenue permits the higher earner to access up to €9,000 of additional standard rate band (taxed at 20% instead of 40%), resulting in up to €1,800 in direct tax relief (20% differential on €9,000).
Up to €9,000 transferred to higher earner. The remaining €35,000 second-earner band is non-transferable.
Pooled between spouses. If one partner does not have enough income tax to absorb €2,000, the remainder offsets the other spouse's tax.
How to Elect Joint Assessment on Revenue myAccount
- Log into Revenue myAccount at revenue.ie.
- Go to "Manage My Record" > "Civil Status" and declare your marriage or civil partnership.
- Select "Joint Assessment" and nominate the assessable spouse.
- Revenue will immediately update both tax credit certificates (RPNs) electronically for your employers.