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Income tax bands and the standard rate cut-off point
Last updated 16 October 2026
The 20% band is €44,000 for a single person in 2026 and €46,500 in 2027. How the bands work for singles, single parents and couples, with credits.
Ireland has two income tax rates: 20% (the standard rate) and 40% (the higher rate). The amount of your income taxed at 20% is called the standard rate cut-off point (SRCOP). It appears on your Tax Credit Certificate and your payslip as your rate band.
The bands by year
| Taxed at 20% up to | 2024 | 2025 | 2026 | 2027 |
|---|---|---|---|---|
| Single | €42,000 | €44,000 | €44,000 | €46,500 |
| Single parent (with the child carer credit) | €46,000 | €48,000 | €48,000 | €50,500 |
| Married or civil partners, one income | €51,000 | €53,000 | €53,000 | €55,500 |
| Extra for a second income, up to | €33,000 | €35,000 | €35,000 | €37,500 |
The 2027 figures come from Budget 2027, which added €2,500 to every band. They take effect when Finance (No. 2) Bill 2026 is enacted.
Couples
A married couple or civil partners taxed jointly get a band of €53,000, plus the lower earner's income up to €35,000. So two incomes can use up to €88,000 at 20%. The extra part can only be used by the lower earner; it can't be moved to the other spouse.
Bands and credits work together
The band decides how much tax is worked out at 20% and 40%. Your tax credits then come off that figure. For a single employee on €60,000 in 2026:
| €44,000 at 20% | €8,800.00 |
| €16,000 at 40% | €6,400.00 |
| Income tax before credits | €15,200.00 |
| Less personal and employee credits | (€4,000.00) |
| Income tax | €11,200.00 |
USC and PRSI are separate charges with their own bands and thresholds; see USC in 2026 and 2027.
Main credits
| Credit | 2026 | 2027 |
|---|---|---|
| Personal (single) | €2,000 | €2,125 |
| Personal (married or civil partners) | €4,000 | €4,250 |
| Employee | €2,000 | €2,125 |
| Earned income (self-employed) | €2,000 | €2,125 |
| Single Person Child Carer | €1,900 | €1,900 |
| Rent Tax Credit (single, maximum) | €1,000 | €1,150 |
Work it out
Sources
- Revenue: Tax rates, bands and reliefs (checked 25/10/2026)
- Government of Ireland: Budget in Brief 2027 (checked 25/10/2026)
- Department of Finance: Budget 2027: Tax Policy Changes (checked 25/10/2026)
- Revenue: Joint assessment (worked example for 2025) (checked 16/10/2026)
General information, not tax advice. HeyPenny is not a tax agent.