Income tax credits and reliefs following a death

Tax credits reduce the amount of tax you have to pay. This page explains the tax credits that apply to your income in the year of your death. It also explains the tax credits and reliefs you get if you are a widowed person or surviving civil partner.

You can also read about other money matters after death.

In the year of your death, your normal tax credits for the whole of that year apply. If a refund of tax is due, it can be claimed by the person responsible for finalising your financial affairs.

Unmarried couples are treated as single for tax purposes.

If your spouse or civil partner dies, the way you are taxed in that year depends on how you were taxed as a couple. You may have been taxed through single assessment, separate assessment or joint assessment. There is more information on these options in taxation of married people and civil partners.

Single assessment

If you were both taxed as single people (called separate treatment) then the Widowed Person's or Surviving Civil Partner Tax Credit in Year of Bereavement (see below) will replace the personal tax credit you had at the start of the year.

Joint assessment

If a married couple is jointly assessed for tax, the spouse or civil partner responsible for making tax returns is known as the assessable spouse or nominated civil partner.

You can decide which of you is to be the assessable spouse or nominated civil partner. If no one has been nominated, the assessable person is the spouse or civil partner with the higher income and remains the assessable spouse or nominated civil partner until you change this.

If you are the assessable person and your spouse or civil partner dies

Under joint assessment, you are taxed as follows:

• You pay tax on your own total income for the full year plus the total income of your spouse to the date of death
• You are entitled to the full amount of the Married Person or Civil Partner Tax Credit and the Employee Credit (2 Employee Credits if both have enough income)
• You may claim other tax credits due to both spouses in that year

If your spouse or civil partner was the assessable person

From 1 January to the date of their death, your spouse or civil partner:

• Is taxable on their own total income and your total income for this period
• Is entitled to the full amount of the Married Person or Civil Partner Tax Credit and the Employee Credit (2 Employee Credits if both have enough income)
• May claim a proportion of other credits up to date of death
• Has the tax rate bands that apply to a married couple

From the date of death to the end of the tax year, you:

• Are assessed on your own income for this period
• Get the Widowed Person or Surviving Civil Partner’s Tax Credit in the Year of Bereavement and the Employee Credit
• May claim tax credits for the period following the death
• Have the tax rate bands that apply to a single or widowed person

Separate assessment

If you and your spouse or civil partner were taxed under separate assessment, the Widowed Person's or Surviving Civil Partner's Tax Credit will replace your personal tax credit. You may also be entitled to unused tax credits that were allocated to your spouse or civil partner.

If you are widowed or a surviving civil partner, you get an increased personal tax credit after the year of death.

If you are a parent, you can also get an additional Widowed Parent Tax Credit for the 5 years following the death. You may also be entitled to the Single Person Child Carer Credit.

Widowed Person or Surviving Civil Partner’s Tax Credit

If you are a widowed person or a surviving civil partner, you can claim an increased personal tax credit. The amount of the tax credit depends on whether or not you have dependent children and when your spouse or civil partner died.

If you do not have dependent children

You get the Married Person or Civil Partner's Tax Credit in the year of death. This is €3,750 in 2024 (€3,550 in 2023).

In the years following the year of death, you will get the Widowed Person or Surviving Civil Partner's (without dependent children) Tax Credit. This is €2,415 in 2024 (€2,315 in 2023).

If you have dependent children

You get the Married Person or Civil Partner's Tax Credit in the year of death. This is €3,750 in 2024 (€3,550 in 2023).

In the years following the year of death you will get:

• A Widowed Person or Surviving Civil Partner's (with dependent children) Tax Credit, which is €1,875
• A Single Person Child Carer Credit if eligible, which is €1,750

For the first 5 years after the year of death you will also get the Widowed Parent Tax Credit – see below.

You are not considered a widowed person with dependent children for tax purposes if:

• You are cohabiting with a partner or
• You no longer have dependent children

In these cases you will get the Widowed Person or Surviving Civil Partner's Tax Credit instead.

Widowed Parent Tax Credit

The Widowed Parent Tax Credit is available for 5 years, beginning in the year after the year of death.

The amount of the tax credit changes each year as follows:

If you are bereaved in 2024 you will not get a Widowed Parent Tax Credit until 2025.

You can only get one tax credit, regardless of how many children you have.

To qualify for the Widowed Parent Tax Credit you must:

• Not have re-married by the start of the tax year
• Not be cohabiting with a partner
• Have a qualifying child living with you for some part of the tax year
  

A qualifying child must be:

• Under 18 at the start of the tax year
• Over 18 but in full-time education or an apprenticeship for a minimum of 2 years
• Over 18 but became permanently incapacitated when under 21 or in full-time education or training

Your child may be an adopted child, a stepchild or any child that you support and have custody of.

Following the death of a spouse, you should contact Revenue to get the appropriate tax credits.

You can claim tax credits online using Revenue's PAYE Services which is accessed through Revenue's myAccount.