Married couple tax in Ireland: one income vs two incomes
Married couples and civil partners in Ireland are usually taxed together under joint assessment. The amount of income taxed at 20% depends on how your income is split between you.
The rules for 2026
- One income: €53,000 is taxed at 20% and the rest at 40%. You get a €4,000 personal credit plus one €2,000 employee credit.
- Two incomes: the €53,000 band increases by the lower earner's income, up to €35,000 more, so up to €88,000. Each of you gets a €2,000 employee credit.
- USC and PRSI are always worked out for each person separately.
For 2027, Budget 2027 raises the one-income band to €55,500 and the maximum increase to €37,500, so up to €93,000 for two incomes.
Same household income, different take-home pay (2026)
| Incomes | Household gross | 20% band | Income tax | Household take-home |
|---|---|---|---|---|
| €60,000 + €0 | €60,000 | €53,000 | €7,400 | €48,657 |
| €40,000 + €20,000 | €60,000 | €73,000 | €4,000 | €52,779 |
| €30,000 + €30,000 | €60,000 | €83,000 | €4,000 | €52,524 |
| €100,000 + €0 | €100,000 | €53,000 | €23,400 | €68,219 |
| €65,000 + €35,000 | €100,000 | €88,000 | €14,400 | €79,184 |
| €50,000 + €50,000 | €100,000 | €88,000 | €14,400 | €79,184 |
A household earning €100,000 takes home €10,965 more a year when the income is split €50,000 each instead of earned by one person. Most of the difference comes from the bigger 20% band and the second employee credit.
Choose "two incomes" in the calculator to see your household