Income Tax for married couple

[Tim Robbins]

Hi,
I need to find out when it makes sense for married couple to be jointly assessed and when he makes sense to be assessed separately!

For example if both people are on the higher rate of tax, does it makes sense to still be jointly assessed?

Thanks

 

[ClubMan]

You should be able to model the joint and separate assessment scenarios using a tax calculator such as this:

https://taxcalc.ie/budget-2025/

 

[T McGibney]

when it makes sense for married couple to be jointly assessed

Almost always.

and when he makes sense to be assessed separately!

Only if your relationship is in trouble and interspousal privacy is an issue.

For example if both people are on the higher rate of tax, does it makes sense to still be jointly assessed?

Yes. You won't gain or lose in the short term but if your circumstances suddenly change, you may well gain significantly.