Married Couple Tax - are you always better off?

Hello,

I'm looking at the tax rates for married couple and I was wondering if the "42,800 eur @ 20%" apply to each individual or to the combined income of the 2 person?





[th][/th]
[th]2015[/th]
[th]2016[/th]

Single
33,800 @ 20%, Balance @ 40%
33,800 @ 20%, Balance @ 40%





Married or in a Civil Partnership
42,800 @ 20% (with an increase of 24,800 max), Balance @ 40%
42,800 @ 20% (with an increase of 24,800 max), Balance @ 40%



Are you always better off to be taxed as a married couple or is there exceptions (let's say if both people are above 43K)
Thank you