Guernsey couples could be taxed individually in future.
The States of Guernsey says independent taxation has been included in the final phase of the Revenue Service Transformation Programme. Which could see improved revenue services if the States approves a £12.1 million request for funding.
At the moment married couples in Guernsey use a joint taxation system.
However Deputy Gavin St Pier says the system is out of date and an embarrassment.
The proposal will mean that thousands more people will be required to complete a Tax Return.