Your family
Marriage & Joint Assessment
Married or in a civil partnership? Make sure you got the year-of-marriage refund and the best split of credits and rate bands.
2022 refunds close on 31 December 2026
Who it's for
- Couples who married or registered a civil partnership in the last four years
- Couples who are not sure they are on the best basis of assessment
- Couples where one partner earns much less than the other
What you can claim
Year of marriage: you are taxed as two single people. If that cost more than joint assessment would have, you can claim back the difference from your wedding date, worked out by month. In Revenue's example, a couple married on 10 July 2025 paid €8,100 as singles against €6,900 jointly: €1,200 × 6/12 = €600 back.
Later years: joint assessment lets you transfer most credits and the standard rate band between you. The Employee credit, Earned Income credit, employment expenses and the increased band for a second income cannot be transferred.
Good to know
- The year-of-marriage refund is claimed after 31 December of that year, by filing a return and making a request through MyEnquiries.
- The assessable spouse is chosen by 31 March. Otherwise Revenue defaults to the higher earner.
- Married in 2022? 2022 claims must be made by 31 December 2026.
| Tax year | One income | Extra for a second income (max) |
|---|---|---|
| 2022 | 45,800 | 27,800 |
| 2023 | 49,000 | 31,000 |
| 2024 | 51,000 | 33,000 |
| 2025 | 53,000 | 35,000 |
| 2026 | 53,000 | 35,000 |
| 2027Announced | 55,500 | 37,500 |
What we'll need from you
5 things. Most people have them to hand, and we'll ask for anything else as we go.
- 01Both PPSNs
- 02Your marriage or civil partnership date
- 03Both partners' incomes for the year
- 04Agent-link approval from the assessable spouse
- 05Consent from the other spouse
- We never ask for your myAccount password. You approve our link to your record in your own myAccount.
- Your refund goes straight to you. Revenue pays it into your own bank account.
- No surprises. We tell you what we've found before anything is filed.
Questions people ask
More answers on our FAQ page.
Do we both need to sign up?
The assessable spouse is normally the one who links with us, but we will need some details and consent from both of you.
We married in 2022. Is it too late?
Not yet. 2022 claims must be made by 31 December 2026.
Is joint assessment always better?
Usually, but not in every case. For example, you cannot have both the Home Carer credit and the increased two-income band, so we compare the options first.
Start your claim
Tell us a little about you and we'll start with your Marriage & Joint Assessment claim, then check the rest of your record while we're at it.
- Agreed upfront. No refund, no fee.
- We check every open year, 2022 to 2025
- TaxRoots is independent and not part of Revenue
Sources
- Revenue: joint assessment
- Revenue: taxation in the year of marriage
- Revenue: tax rates, bands and reliefs charts
- Citizens Information: Budget 2027
- Revenue: the four-year rule
Figures checked on 30 October 2026. Budget 2027 measures are announced and subject to the Finance Bill. This page is general guidance, not advice on your own circumstances.