Ireland adopts DAC8 and DAC9 under the Finance Act 2025, affecting accounting periods from 1 January 2026.
Ireland has adopted new EU directives under the Finance Act 2025, bringing the Amending Directive to the 2011 Directive on Administrative Cooperation (2025/872) (DAC9) and the Amending Directive rules (2023/2226) (DAC8) into national law.
DAC8 requires crypto asset service providers to report their customers’ crypto transactions to the tax authorities.
DAC9 sets out a framework to simplify filing obligations and enable the exchange of information from multinational enterprises (MNEs) and large domestic groups under the Minimum Taxation Directive (2022/2523). It also expands the exchange of information between EU Member States’ tax authorities.
These rules apply to accounting periods ending on or after 1 January 2026.
Earlier, Ireland enacted the Finance Act 2025, following its approval by parliament on 23 December 2025, delivering a wide-ranging package of tax measures that include enhanced corporation tax reliefs for construction and the creative industries, an increased R&D credit, extensions to key income tax and VAT reliefs, higher CGT entrepreneur limits and targeted changes to stamp duty, housing, energy and retirement savings.
