The Department of Finance and Revenue has released the findings of a public consultation on the proposed electronic withholding tax (eWHT) model, with feedback expected to inform the next stage of policy development.
The Irish Department of Finance and Revenue published the report on the public consultation on the proposed electronic withholding tax (eWHT) model on 22 July 2026.
The consultation, which ran from 5 December 2025 , invited views from businesses, taxpayers, representative bodies, software providers, tax professionals and other stakeholders on proposals to modernise the operation of withholding taxes through greater digital integration, automation and real-time reporting.
A total of 233 responses were received from a broad range of respondent groups. In addition to representative organisations, the consultation attracted participation from businesses and individual taxpayers with direct experience of the current Relevant Contracts Tax (RCT) and Professional Services Withholding Tax (PSWT) regimes.
Respondents identified recurring themes including opportunities associated with automation and systems integration, as well as issues relating to administrative burden, cashflow impacts, implementation, withholding rates and compliance processes.
The report presents the views expressed by respondents and does not make policy recommendations. The findings will inform the ongoing consideration of the proposed eWHT model.
The consultation closed on 30 January 2026, and the Department of Finance and Revenue said the feedback received will inform the ongoing consideration of the proposed eWHT model.
