PAYE
The standard rate cut-off point.
The SRCOP is the income line above which your PAYE rate jumps from 20% to 40%. Get yours allocated correctly — especially across two jobs — and you keep more of your pay.
Educational estimates only. Not tax, legal, financial, payroll or employment advice. Verify with your employer's payroll team or Revenue.
The 2026 standard rate cut-off points
| Status | 2026 cut-off (20% up to) |
|---|---|
| Single / widowed | €44,000 |
| Married, one income | €53,000 |
| Married, two incomes | Up to €88,000 combined |
Income up to the cut-off is taxed at 20%; income above is taxed at 40%. Married couples can transfer part of the band between them (the two-income figure is a combined maximum, not €88,000 each).
Splitting your cut-off across two jobs
If you have two employments, Revenue divides your annual cut-off between them via your Tax Credit Certificate. By default your main job gets the bulk — for example €42,000 of a €44,000 single cut-off — and the second job gets the remainder (€2,000). Earnings above the allocated portion in each job are taxed at 40%. If the split is wrong, your main job over-taxes at 40% while the second under-taxes; rebalance it in Revenue myAccount.
Related
Common questions
What is the 2026 standard rate cut-off point?
For a single person in 2026, the SRCOP is €44,000. Income up to that is taxed at 20%; income above at 40%. Married couples and civil partners can have a higher joint cut-off (€53,000 on one income, up to €88,000 on two) and may transfer part of the band between them.
How is the SRCOP allocated if I have two jobs?
Revenue splits your annual cut-off across employments via your Tax Credit Certificate. By default your main job gets the bulk (for example €42,000 of a €44,000 single cut-off) and the second job gets the rest (€2,000). Earnings above the allocated portion in each job are taxed at 40%. You can rebalance in Revenue myAccount.
What happens if my SRCOP allocation is wrong?
If too much sits at the second job, your main job over-taxes you at 40% and the second under-taxes. Revenue reconciles annually via your Statement of Liability; to fix it in real time, reallocate in myAccount.
Is the SRCOP the same as the Personal Allowance?
No. Ireland does not use a UK-style Personal Allowance. Tax credits reduce your PAYE bill instead. The SRCOP defines the 20% / 40% boundary, and tax credits then reduce the PAYE calculated before you pay.
Run the PAYE Calculator
Free. Private. No signup.
Open the toolPayslipIQ provides educational information and estimated calculations only. It does not provide tax, legal, financial, payroll, accounting, pension or employment advice. Always verify your payslip, PAYE, USC, PRSI, tax credits, deductions and take-home pay with your employer's payroll department, Revenue, a qualified tax adviser, accountant or another appropriately qualified professional.