Ireland outlines long-term approach to R&D tax incentives
Ireland’s Department of Finance has released the Research and Development Tax Credit and Innovation Compass on 16 February 2026, setting out the work completed in 2025 to review the R&D tax credit regime and related innovation supports. The
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Ireland: Revenue extends 2025 Form 11, CAT ROS filing deadline
Ireland’s tax authority (Revenue) issued eBrief No. 034/26 on 16 February 2026, extending the filing and payment deadlines for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) obligations for 2025. For self-assessment
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Ireland: Large corporations to be considered for Phase One rollout of e-invoicing
Ireland’s Revenue confirmed on 10 February 2026 that the "large corporates" will be considered within scope for Phase One of VAT Modernisation programme. This announcement follows Revenue’s publication of VAT Modernisation: Implementation of
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Ireland: Irish Revenue updates RCT guidance in eBrief No. 032/26
Irish Revenue has released eBrief No. 032/26 on 4 February 2026, announcing updates to its Tax and Duty Manuals (TDMs) relating to Relevant Contracts Tax (RCT). RCT is a withholding tax that applies to specific payments made by principal contractors
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Ireland: Irish Revenue updates guidance on main purpose tests
Irish Revenue has updated its guidance on main purpose tests, issuing eBrief No. 023/26 on 28 January 2026 to clarify the application of objective tests and introduce new guidance on a ‘reasonable to consider’ test. The revisions, effective
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Ireland: Revenue updates guidance on accelerated capital allowances under Finance Act 2025
Irish Revenue has released eBriefs 022/26 on 28 January 2026 and eBrie 028/26 on 3 February 2026 providing updated guidance on accelerated capital allowances introduced under the Finance Act 2025. Accelerated capital allowances The following
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Ireland: Irish Revenue updates guidance on automatic exchange of information
Irish Revenue issued eBrief No. 031/26 on 4 February 2026, providing guidance on the Automatic Exchange of Information. This eBrief is to inform customers of changes made to Tax and Duty Manual (TDM) Part 35-01-01a and subsequent changes to TDM
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Ireland, Jersey tax treaty protocol enters into force
The amending protocol to the 2009 tax treaty between Ireland and Jersey came into effect on 16 May 2025. The protocol was signed on 23 November 2023. The protocol updates the preamble to include not only the intention to eliminate double taxation
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Ireland: Revenue updates guidance on residential zoned land tax
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
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Ireland: Revenue updates guidance on reduced tax rate on income from Irish, equivalent offshore investment funds
Irish Revenue issued eBrief No. 016/26 on 22 January 2026, updating the guidance for reduced tax rate on income and gains from Irish and equivalent offshore investment funds. Tax and Duty Manuals Part 27-04-01 (Offshore Funds: Taxation of Income
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Ireland: Revenue updates 2024 income tax return form guidance
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,
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Ireland: Revenue updates guidance on enhanced construction expenditure deduction
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 –
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Ireland implements DAC8, DAC9 reporting rules
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
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Ireland enacts Finance Act 2025, enhances R&D tax credits
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
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Ireland: MOF introduces corporation tax relief for unscripted productions
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
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Ireland: Revenue updates TDM on Pillar 2 global minimum tax for multinationals, large domestic groups
Irish Revenue has published eBrief No. 010/26 on 8 January 2026, providing updates to Tax and Duty Manual (TDM) Part 04A-01-02 on the Global Minimum Level of Taxation for multinational enterprise groups and large domestic groups in the EU, covering
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Ireland: Revenue updates VAT guidance for qualifying apartments under Finance Act 2025
Irish Revenue released eBrief No. 250/25 on 29 December 2025, providing updated guidance on the application of VAT to the supply and construction of qualifying apartments and apartment complexes. VAT treatment of the supply and construction of
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Ireland: Irish Revenue introduces stamp duty exemption for certain stock transfers
On 30 December 2025, the Irish Revenue issued eBrief No. 251/25, introducing a new stamp duty exemption for certain transfers of stocks and marketable securities. The exemption applies to qualifying transfers made between 1 January 2026 and 31
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