SRCOP transfer (€9,000) in 2026

Under joint assessment, one spouse may be able to use part of the other spouse's unused standard rate band. In 2026, the single SRCOP is €44,000. A married couple on joint assessment can transfer unused band up to a combined maximum of €88,000. The practical impact is that some income can be taxed at 20% instead of 40%.

It matters most when one spouse earns under €44,000 and the other earns above €44,000 (the single SRCOP). If the lower earner has €10,000 income and €34,000 unused band, that €34,000 can transfer to the higher earner — saving up to €6,800 in tax (40% - 20% on €34,000). In two-income households where both earn over €44,000, the transfer may not apply.

Enter both salaries and compare the Net Household Income across Joint, Separate and Single. If the joint option wins, reduce the second salary toward zero and watch whether the gap widens. This is a quick way to see if unused band is the driver.