Ireland launches consultation on modernising PSWT and RCT and extending withholding tax to the platform economy.
The Irish Department of Finance and Revenue has opened a joint public consultation on the modernisation of Professional Services Withholding Tax (PSWT) and Relevant Contracts Tax (RCT), the expansion of withholding tax to the platform economy, and the introduction of personalised deduction rates for self-employed workers on 5 December 2025.
Revenue’s eWHT Consultation Hub provides detailed information on the proposal, including how new and existing stakeholders will be affected. Those impacted include accountable persons operating PSWT, providers of professional services, RCT principal contractors and subcontractors in construction, forestry, and meat-processing, as well as platform operators and workers.
Stakeholders, including tax and duty professionals, can submit feedback via webforms on the eWHT Consultation Hub.
The consultation will remain open until 30 January 2026.
