Joint tax assessment or single?

[masterboy123]

I would like to ask whether me and my wife should apply for joint tax assessment or singly?

I will be working with HSE with an annual salary of €39000/.
My wife is working at minimum wage in a restaurant. Its our first jobs in Ireland so we don't know much about tax and credits here.

And what happens to my tax condition if my wife stops working after 2 months?

What do you guys suggest?

 

[Joe_90]

You should be jointly assessed. You will get the benefit of the higher standard rate cut off over €32,800.