Standard Rate Cut-off Point | Easy Money Calc Glossary

The income threshold up to which Irish income tax is charged at the 20% standard rate. Income above the cut-off is taxed at the 40% higher rate.

The standard rate cut-off point (SRCOP) is the income threshold up to which Irish income tax is charged at the 20% standard rate. Income above the cut-off attracts the higher 40% rate. It is the single most important number in any Irish PAYE calculation — every euro earned above it costs you twice the income tax per euro that an earlier one did.

For 2026, after Budget 2026 indexation, the cut-offs are:

Single / widowed / separated: €44,000.
Married/civil partner, one income: €53,000.
Married/civil partner, two incomes: up to €88,000 (each spouse can apply up to €44,000 of cut-off, transferable up to €35,000).
Single-parent: €48,000.

Joint assessment lets a couple shift unused cut-off between them, which can be valuable when one partner earns much more than the other — up to €35,000 of one partner’s cut-off can be transferred, reducing the higher earner’s bill. The standard advice when planning income strategies, especially around dividends, pensions and salary sacrifice, is to first model where the cut-off lands.

Use the income tax calculator to see how your salary splits between standard and higher rate bands, or the take-home pay calculator for the full net pay figure.