Ireland seeks stakeholder input on Phase One of interest tax reform ahead of Finance Bill 2026.
Ireland’s Tánaiste and Minister for Finance Simon Harris T.D. has published a Feedback Statement for Phase One of the reform of Ireland’s taxation regime for interest.
This announcement was made on 21 November 2025.
The statement aims to guide the design of a reformed interest taxation framework and provides stakeholders with an opportunity to comment on proposed changes.
Commenting on the publication, the Tánaiste said:
“I am pleased to announce the publication of a Feedback Statement for Phase One of the Reform of Ireland’s Taxation Regime for Interest. This is the next step following the Government’s Action Plan published last month.
The reform seeks to maintain Ireland’s attractive and internationally competitive tax environment, align our tax system with global best practice, simplify administration, and provide greater certainty for Irish businesses. Responses received will help shape proposals to be included in the Finance Bill 2026, and I encourage all interested parties to engage in this process to support Ireland’s investment climate.”
A public consultation on the tax treatment of interest ran from September 2024 to 30 January 2025. Responses reflected a broad range of views on reform, with many stakeholders requesting further detailed consultation before legislative changes are introduced.
Following these responses, the Department of Finance published an Action Plan on 7 October 2025, outlining a phased approach. Phase One addresses primary stakeholder concerns, with additional reform areas to be considered in subsequent phases.
