Ireland: Revenue updates guidance on reduced tax rate on income from Irish, equivalent offshore investment funds

The Irish Revenue has issued eBrief No. 024/26 on 29 January 2026, updating Tax and Duty Manual Part 22A-01-01 with guidance on the Residential Zoned Land Tax (RZLT). The update reflects amendments introduced under the Finance Act 2025. Key

Irish Revenue has published eBrief No. 015/26 on 19 January 2026, announcing updates to Tax and Duty Manual (TDM) Part 38-01-04I relating to the Income tax return form 2024. The manual has been amended to include a clarification at paragraph 4.2,

Irish Revenue has published eBrief No. 013/26 on 16 January 2026, providing updated guidance on the enhanced deduction for qualifying construction expenses introduced under the Finance Act 2025. A new Tax and Duty Manual (TDM) Part 04-06-27 –

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

Ireland has 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

The Irish Ministry of Finance (MOF) has introduced a new corporation tax relief aimed at supporting the unscripted production sector, marking the first tax incentive in Europe dedicated exclusively to unscripted programming. Tánaiste and