PAYE
The standard rate cut-off point.
The SRCOP is the income line above which your PAYE rate jumps from 20 percent to 40 percent. Get yours allocated correctly between 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.
Related
Common questions
What is the 2026 standard rate cut-off point?
For a single person in 2026, the SRCOP is €42,000. Income up to that is taxed at 20 percent; income above at 40 percent. Married couples and civil partners can have a higher joint SRCOP and may transfer credits and bands between them.
How is the SRCOP allocated if I have two jobs?
Revenue splits your annual SRCOP across employments via your Tax Credit Certificate. By default, your main job gets the bulk (e.g. €40,000 of the €42,000) and the second job gets the rest (€2,000). All earnings above the allocated portion in each job are taxed at 40 percent. You can rebalance via Revenue myAccount.
What happens if my SRCOP allocation is wrong?
If too much is at the second job, your main job over-taxes you at 40 percent and you under-tax at the second. Revenue reconciles annually via your Statement of Liability. To fix in real time, log in to myAccount and reallocate.
Is the SRCOP the same as the Personal Allowance?
No. Ireland does not use a Personal Allowance like the UK. Instead, tax credits reduce your PAYE bill. The SRCOP defines the 20 percent / 40 percent boundary, and tax credits then reduce the calculated PAYE 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.