Tax treatment of Rental Property for couple


Registered User
Myself and my wife own rental property. The property mortgages etc. are in both of our names. I normally return the income and expenses of the property on my form 11. Should my wife include any of the rental property details (property income etc) on her tax return? Is it beneficial for her to do so?
If your wife has no (or very little) other income in her own name, then it is hugely advantageous to put rental income in her name. You maximaze use of her tax credit and band. Plus she gets PRSI contributions credited to her record which will ultimately get her a contributory OAP.
Can someone explain this to me?

If married a wife is unemployed does the partner not take the wife's credits against their income (assume high earner?)?

Perhaps the answer is here "
The standard rate cut-off point for married couples/civil partners is €51,000 in 2024. This amount is taxed at 20% and the balance is taxed at 40%. Where both spouses/civil partners have income, this standard rate cut-off point can be increased by the lower of the following:

  • €33,000 in 2024 or
  • The amount of the income of the spouse/civil partner with the smaller income."
Although it doesn't make sense why in one case a couple get 51,000 at 20% and in another they get 66,000, there must be a reason for that?

How does rental income from a BTL in an unemployed partners name work when it comes to tax treatments and the householder policy for pension?
A lad named Charlie McCreery decided we needs more women in the workforce, so stopped allowing all tax allowances be transferred between spouses.