Taxation of married people

[makrosster]

This year I got married and together with my partner we are going to select joint assessment option but we are not sure which one of us we should nominate to be the assessable spouse.
Any advice?

I am on 50k per anum and my partner is 31k per anum

Thanks

 

[Easel]

I don't think it makes a bit of difference. Both of you can make amendments to the allocation of the tax credits/bands. Submit the assessable spouse election form from the day you were married and split the lower tax band at 31,000 for your spouse and €38,100 for you.