What is separate assessment in Ireland?

Separate assessment generally means each spouse is taxed on their own income, but some transfers or shared rules can still apply depending on the setup. People often compare it against joint assessment when deciding how to file.

Joint assessment can allow greater use of unused band and certain credits in some scenarios. Separate assessment can feel simpler when both spouses have stable incomes and the estimate gap is small.

Enter each salary and pension rate and compare net household income across the three modes. Then test a few nearby values to see if the outcome is stable.