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Marriage or legal cohabitation: what changes for your net pay and tax in 2026?

Updated on

Compare: de facto cohabitants or married

Getting married or signing a legal cohabitation agreement only changes your tax if your incomes are very unequal. With a single salary of €3,500 gross, the household pays about €4,966 less tax a year, thanks to the marital quotient, and monthly net pay rises by €371.22. With two salaries of €3,500, there is no difference.

The effect starts the year after the marriage: in the year itself, you are still taxed as two single people. De facto cohabitants (unmarried partners, not legally cohabiting) are always taxed separately.

Compare: de facto cohabitants or married

Enter your two gross salaries and your dependent children. Indexo calculates each person’s net pay and the household’s tax in both cases. Nothing is sent: everything is calculated in your browser.

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30%of the couple’s income: below that, the marital quotient transfers part of the other partner’s income
€11,780at most transferred by the marital quotient (2026 income)
€4,966less tax a year with a single salary of €3,500 gross

What the joint tax return changes

Married couples and legal cohabitants file a single return, but each is taxed on their own income, with their own scale. Three rules work in the household’s favour.

  • The marital quotient. If one partner earns less than 30% of the couple’s earned income, part of the other partner’s income is allocated to them: 30% of the total, minus their own income, up to €11,780 for 2026 income. This share is taxed at the lowest rate.
  • Transfer of the tax-free amount. If one partner’s income stays below their tax-free amount (€11,550), the unused part is added to the other’s.
  • The supplements for children go to the partner with the higher income, where they reduce the tax the most.

On the payslip, the withholding tax of a spouse whose partner has no income already applies the marital quotient: monthly net pay rises. With two incomes, only the scale of the special social security contribution changes.

Partner’s gross payDe facto cohabitantsMarried or legal cohabitantsDifference per yearMarital quotient
No income€8,668.39€3,702.26− €4,966€9,982
€500€8,668.39€5,477.13− €3,191€6,843
€1,000€8,668.39€7,184.32− €1,484€3,705
€1,500€9,176.46€9,055.13− €121€567
€2,500€13,586.60€13,586.60≈ €0—
€3,500€17,336.77€17,336.78≈ €0—
Household’s annual tax, 2026 income, municipal tax of 7%. You earn €3,500 gross a month as a white-collar worker; your partner, the amount in the first column. Twelve months’ salary and holiday pay, with no children or other income.
Partner’s gross payTax difference per yearHousehold net per month
No income− €5,611+ €499.08
€500− €4,411+ €4.16
€1,000− €2,404+ €4.16
€1,500− €826− €0.99
€2,500≈ €0+ €0.05
€3,500≈ €0+ €0.05
Same calculation with a salary of €5,000 gross: tax difference per year and effect on the household’s monthly net pay (withholding tax and special contribution).

When the effect starts, and when it stops

  • In the year of the marriage or of the declaration of legal cohabitation, each partner still files their own return, as a single person. The joint tax return starts the following year.
  • In the year of de facto separation, you still file a joint tax return. After that, each partner is single again.
  • De facto cohabitants: no joint tax return and no marital quotient. Only one of the two parents counts the dependent children.

Marriage and legal cohabitation also have civil-law effects: property regime, inheritance, survivor’s pension. A notary can explain the consequences.

And the household budget?

This page compares two statuses for tax. To split shared expenses in proportion to income, or to find out which of you would lose least by switching to four-fifths, use the couple’s budget. To estimate the household’s final tax bill, the tax refund calculation adds up both partners’ tax and withholding tax.

Frequently asked questions

Does getting married mean paying less tax?

Only if your incomes are very unequal: when one partner earns less than 30% of the couple’s earned income, the marital quotient lowers the household’s tax. With a single salary of €3,500 gross, the saving is about €4,966 a year. With two similar incomes, marriage changes almost nothing.

Does legal cohabitation have the same tax effects as marriage?

For income tax, yes: legal cohabitants file a joint tax return and benefit from the marital quotient, like married couples. De facto cohabitants, however, are still taxed as two single people.

Why is there no effect in the year of the marriage?

In the year of the marriage or the declaration of legal cohabitation, the law still taxes you as two single people. The joint tax return only starts with the following year’s income.

Will my net pay change after the marriage?

If your spouse has no earned income, yes: your withholding tax applies the marital quotient, and your net pay rises (€371.22 a month at €3,500 gross). With two incomes, net pay changes by a few euros, because of the special social security contribution scale. Tell your employer about the change.

What next?

Sources

Parameters in force on 1 October 2026. Each parameter links to its source, the official one where it exists; a secondary source is flagged as such.