Standard rate cut-off point
The amount of income taxed at 20% before the 40% rate starts. In 2026 it is €44,000 for a single person and €53,000 for a married couple with one income.
What it means
Irish income tax has two rates: 20% and 40%. Your standard rate cut-off point is how much of your income is taxed at 20%. Anything above it is taxed at 40%. Revenue sets it by your circumstances, and it appears on your Tax Credit Certificate and on the Revenue Payroll Notification your employer receives.
For 2026 the cut-off is €44,000 for a single person, €48,000 for a single parent who qualifies for the Single Person Child Carer Credit, and €53,000 for a married couple or civil partners with one income. Where both spouses work, the €53,000 rises by the lower of €35,000 or the lower earner's income, to a maximum of €88,000. That increase belongs to the lower earner and cannot be moved across. Budget 2026 left all of these unchanged from 2025.
Employers split the yearly figure across pay periods. A single person paid weekly gets €846.16 of the band each week; paid monthly, €3,666.67.
Formula
Example
A single person on €50,000 pays 20% on €44,000 and 40% on €6,000: gross tax of €11,200. After €4,000 of tax credits, income tax for the year is €7,200.