In the case of a dual income married couple, the above rate band** may be increased by the lower of:
- 2017 €24,800, 2018 €25,550 max and
- the income of the second spouse.
The maximum standard rate band a dual income married couple may have is 2017 €67,600 and 2018 €69,100.
However, the maximum part of the standard rate band that may be transferred between the partners of a dual income married couple in a tax year is €42,800 / €43,550.
Any income over and above the standard rate band is taxed at the higher rate.