Income tax credits and reliefs following a death

Widowed Person’s Tax Credit

There is an increased tax credit available for widowed people however the amount varies depending on how recent the bereavement was and whether or not the surviving spouse has dependent children.

Widowed person without dependent children

A widowed person without a dependent child can still get the Married Person or Civil Partner’s Tax Credit in the year of bereavement (€4000 for 2025).

In the years following the year of death, you will get the Widowed Person or Surviving Civil Partner's Tax Credit (€2,540 in 2025).

Widowed person with dependent children

A widowed person with dependent children will still get the Married Person or Civil Partner’s Tax Credit in the year of bereavement. However, in subsequent years where there are dependent children, a Widowed Person or Surviving Civil Partner's (with dependent children) Tax Credit and the  Single Person Child Carer Credit are available.

A widowed person with dependent children will also be entitled to claim an additional tax credit - the Widowed Parent or Surviving Civil Partner Tax Credit (further details below) – for the first five years after the year of death.

If you’re widowed with dependent children and haven’t remarried but are cohabiting with a partner, you’re not considered a widowed person (with dependent children) for tax purposes. This means that while you can still receive the Widowed Person's Tax Credit, you won’t be entitled to the Widowed Person's (with dependent children) Tax Credit or the Single Person Child Carer Credit.

If you haven’t remarried and no longer have dependent children, you won’t be considered as a widowed person (with dependent children) and will instead receive the Widowed Person or Surviving Civil Partner's Tax Credit.

Widowed Parent or Surviving Civil Partner Tax Credit

Starting in the year after the year of bereavement, the Widowed Parent or Surviving Civil Partner Tax Credit is available for five years. In other words, if your spouse died in 2021, you’ll start to receive this credit in 2022. Only one credit will be granted, irrespective of how many children you have.

To qualify:

• You must not have re-married by the start of the tax year and be cohabiting with a partner
• A qualifying child must reside with you for some part of the tax year
• The child must be under 18 or if over 18 be in full-time education or undergoing a full-time training course for a trade or profession for a minimum of two years
• There’s no age restriction if the child became permanently incapacitated when under 21 or in full-time education or training
• The child may be an adopted child, a stepchild or any child you support and for whom you have custody

You may claim the Widowed Parent Tax Credit if you're a widowed person or surviving civil partner. You must have dependent children in order to qualify.

You can claim this credit for five years after the year of death of your spouse/civil partner. The tax relief due in the years after bereavement is as follows:

• €3,600 in the first year

• €3,150 in the second year

• €2,700 in the third year

• €2,250 in the fourth year

• €1,800 in the fifth year

You can only receive one tax credit, regardless of how many children you may have. You may also qualify for the Single Person Child Carer Credit (SPCCC).

Rate bands, credits and thresholds

Single or widowed or surviving civil partner (without qualifying child) – first €44,000 taxed at 20% and balance taxed at 40%.

Single or widowed or surviving civil partner, qualifying for Single Person Child Carer Credit – the first €48,000 is taxed at 20% and the balance taxed at 40%.

Married or in a civil partnership, one spouse or partner has an income – the first €53,000 is taxed at 20% and the balance is taxed at 40%.

Married or in a civil partnership, both spouses or partners have incomes – the first €53,000 is taxed at 20% (with an increase of €35,000 max) and the balance is taxed at 40%.

Home Carer Credit

The Home Carer Tax Credit is given to married couples or civil partners (who are jointly assessed for tax) where only one spouse or civil partner works and the other stays at home to take care of a dependent person* (a child from whom child benefit is payable, a person over 65 or a person with a disability who requires care). Also, note that you can’t claim both the Home Carer Credit and the increased rate band.

You should claim whichever is of more benefit to you. When you apply with Taxback, we can tell you which is best.

* A dependent person you're caring for cannot be a spouse or civil partner.

Read more about the Home Carer tax credit here. 

Single Persons Child Carer Credit

The Single Person Child Carer Credit (SPCCC) is a tax credit for people caring for children on their own. If you were claiming SPCCC at the beginning of the year in which your marriage or civil partnership is registered, you can continue to claim it for the remainder of the year. You can read more about the Single Person Child Carer Credit here. 

Age Tax Credit

If you turn 65 during the tax year, then you’ll be awarded an Age Tax Credit of €245. This amount increases to €490 for a married couple or civil partnership and is awarded as soon as either member of the couple reaches 65. You can claim the credit if either you or your spouse or civil partner reaches the age of 65 at any time during the tax year.

You’re both entitled to the credit even though only one person is 65. However, if you choose to be assessed under separate treatment, both partners must be 65 to claim the credit.

You or your partner may not have to pay any tax at all if your total income is less than the exemption limit.

Exemption limits

If you’re 65 years or over you won’t pay any tax where your total income is less than the following amounts:

With qualifying children, the exemption limits are increased by:

• €575 each for your first two children
• €830 for each additional child

To qualify, your child must be:

• born during the year
• under 18 years of age at the start of the year
• aged over 18 and attending college on a full-time basis or training for a trade or profession for a maximum of two years
• became incapacitated before they turned 21
• became incapacitated after turning 21 but at college full-time, or training for a trade or profession for a maximum of 2 years

Marginal relief

If your income is more than the outlined exemption limit, you might still be able to claim marginal relief. This would mean that any income in excess of the exemption limits will be subject to 40% tax and no tax credits can be utilized to reduce the taxes due. This relief is only given when it is more beneficial than using your tax credits.

When you’re allowed marginal relief, your employer or pension provider will receive a Tax Credit Certificate which will display the granted relief.

You can read more about Marginal Relief here.

Universal Social Charge

The Universal Social Charge (USC) applies to both you and your spouse or civil partner individually. In this regard, there is no advantage from a USC perspective whether you're married or not.

Transferring assets

If you’re living with your spouse or civil partner, you can transfer an asset to them without having to pay Capital Gains Tax. Your partner will also not have to pay Capital Acquisitions Tax on the transfer as transfers between spouses are exempt from CGT and CAT.