## What the SRCOP is
The Standard Rate Cut Off Point, usually written SRCOP, is the amount of annual income that gets taxed at the standard 20 percent rate. Income above this point falls into the higher 40 percent band.
Revenue communicates your SRCOP to your employer through the Revenue Payroll Notification. Each pay period the SRCOP is split proportionally so that weekly or monthly pay is taxed in the right bands.
## 2026 SRCOP figures
| Status | SRCOP 2026 |
| --- | --- |
| Single, widowed, or surviving civil partner | €44,000 |
| Single Person Child Carer Credit recipient | €48,000 |
| Married, one income | €53,000 |
| Married, two incomes | €53,000 plus up to €35,000 transferable to the lower earner |
The married two income SRCOP is capped. The maximum combined SRCOP a married couple can use at the standard rate is €88,000 in 2026, but only when both spouses earn enough to absorb their respective bands.
## How weekly and monthly SRCOP works
Revenue divides the annual SRCOP across pay periods:
- Weekly: €44,000 divided by 52 = €846.15
- Fortnightly: €44,000 divided by 26 = €1,692.31
- Monthly: €44,000 divided by 12 = €3,666.67
If you earn under your weekly SRCOP, all of that pay is taxed at 20 percent. If you earn over, the excess is taxed at 40 percent.
## Worked example, single earner
Sean earns €4,500 in a month. His monthly SRCOP is €3,666.67.
- Tax at 20 percent: €3,666.67 x 20 percent = €733.33
- Tax at 40 percent: €833.33 x 40 percent = €333.33
- Gross PAYE: €1,066.66
- Less monthly credits: €333.33
- Net PAYE for the month: €733.33
## Married couple band transfer
Where one spouse earns substantially more than the other, transferring SRCOP can save tax. In 2026 the lower earner can transfer up to €9,000 of unused SRCOP to the higher earner, leaving them with €35,000 and the higher earner with €53,000. Note that the basic personal credits transfer separately under joint assessment.
### Worked example
Maeve earns €25,000 and Cillian earns €70,000. Without transfer, Cillian pays 40 percent on €70,000 minus €44,000 = €10,400 in higher rate tax. After transferring €9,000 of Maeve's unused SRCOP, Cillian's SRCOP becomes €53,000, reducing his higher rate exposure by €9,000 x 20 percent = €1,800 in tax saved.
## Watch out for SRCOP issues
- Starting a new job mid year without an updated RPN can lead to emergency tax with no SRCOP at all
- Marriage during the year does not automatically convert assessment, you must elect joint assessment through myAccount
- A second concurrent job will share your SRCOP, request an apportionment between employers if needed
## Checking your SRCOP
Log in to Revenue myAccount, open your Tax Credit Certificate for 2026, and confirm the SRCOP figure matches what your employer is using on the payslip.
This article is educational. Specific tax positions depend on individual circumstances. Always consult Revenue.ie or a qualified adviser for personal tax decisions.