A couple made up of two gay men had an average annual salary of almost €108,0000 a year in 2017, according to new research by national statistics agency CBS.

A heterosexual couple had an average combined salary of €92,000 and two women €91,000, the CBS said in a new report to coincide with National Coming Out Day.

The difference is largely explained because men tend to work more hours than women and have higher earnings. Women are also more likely to spend more time caring for children.

On an individual basis, straight men earned an average of €64,000 a year, gay men €58,000, gay women €49,000 and straight women just €36,000.

Income inequality is also highest within heterosexual couples, the CBS said.

The figures are based on an analysis of income information relating to all registered partnerships since 2001, when gay marriage was legalised, in which people have not yet reached retirement age.