Glossary · PAYE and payroll
Standard rate cut-off point
The amount of income taxed at 20% before the 40% rate starts.
For 2026 it's €44,000 for a single person, €48,000 for a single parent and €53,000 for a married couple with one income. This rises by up to €35,000 when both earn. Budget 2027 raises each by €2,500 for a single person, with matching increases for couples.
On your payslip and tax credit certificate it's often called your SRCOP (standard rate cut-off point).
Work it out
Related terms
Tax band · Joint assessment · Income tax
All terms · General information, not tax advice.