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Professional Irish Financial Analysis • 2026
Generated On
22 July 2026
Note: This report is an estimate based on current Irish Revenue tax bands and provided inputs. For official tax advice, please consult a qualified professional or visit Revenue.ie.
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Compare Joint vs Separate vs Single assessment.
Married couples in Ireland can choose joint assessment, which allows them to transfer unused tax credits and standard rate bands between partners. This calculator models the tax savings available through joint filing.
Enter both incomes to see how sharing tax credits and rate bands affects your combined tax bill. The comparison shows the difference between filing singly and jointly, helping you decide which option works best for your household.
| Component | Joint | Separate | Single |
|---|---|---|---|
| Gross Income | €45,000 | €45,000 | €45,000 |
| SRCOP @20% | €53,000 | €44,000 | €44,000 |
| Tax at 20% | €9,000 | €8,800 | €8,800 |
| Tax at 40% | €0 | €400 | €400 |
| Gross Tax | €9,000 | €9,200 | €9,200 |
| Tax Credits | €8,000 | €8,000 | €8,000 |
| Income Tax (after credits) | €1,000 | €1,200 | €1,200 |
| USC | €883 | €883 | €883 |
| PRSI | €1,845 | €1,845 | €1,845 |
| Total Tax | €3,728 | €3,928 | €3,928 |
| Net Income | €41,272 | €41,072 | €41,072 |
What-If
Spouse 1 +€5,000
What-If
Spouse 2 +€10,000
| Credit | Amount | Condition |
|---|---|---|
| Personal Tax Credit | €2,000 × 2 | Each spouse — always applies |
| Employee Tax Credit | €2,000 × 2 | Each employed spouse |
| Home Carer Credit | €1,800 | Carer income < €7,200 |
| Rent Tax Credit | Up to €2,000 | Per couple, 20% of rent paid |
| Incapacitated Child Credit | €3,750 | Qualifying child with disability |