Ireland updates excise rates ahead of carbon tax hike
Irish Revenue has published eBrief No. 090/25 on 25 April 2025, announcing updates to the Tax and Duty Manual concerning excise duty rates on energy products and electricity. The Tax and Duty Manual (TDM) on Excise Duty Rates on Energy Products
See More
Ireland: Revenue extends pay & file deadline for certain self-assessment taxpayers
Ireland Revenue has announced an extension to the Pay & File deadline for certain self-assessment Income Tax and Capital Acquisitions Tax (CAT) customers, as outlined in eBrief No. 088/25 on 24 April 2025. The new deadline for filing and
See More
Liechtenstein approves ratification of income and capital tax treaty with Ireland
The Liechtenstein government has approved the ratification of the income and capital tax treaty with Ireland on 15 April 2025. Earlier, the Liechtenstein government issued a release announcing that Prime Minister Daniel Risch and Ambassador Aoife
See More
Ireland: Revenue issues guidance on general anti-avoidance rule and protective notifications
Irish Revenue has published eBrief No. 085/25 on 16 April 2025, introducing a new Tax and Duty Manual Part 33-02-03, which offers guidance on the general anti-avoidance rule and the use of protective notifications. This manual provides guidance
See More
Ireland: Revenue revises VAT repayment offset rules following debt warehousing conclusion
Irish Revenue has published eBrief No. 080/25 on 7 April 2025 announcing an update to the VAT Repayment Offset section of the Tax and Duty Manual, reflecting the conclusion of the debt warehousing scheme. Tax and Duty Manual VAT Repayment Offset
See More
Ireland launches consultation on R&D tax credit review
Ireland's Department of Finance has launched a public consultation to review the research and development (R&D) tax credit, seeking feedback on its effectiveness and impact on innovation and business growth on 2 April 2025. The consultation
See More
Ireland extends 9% VAT rate on gas and electricity to 31 October 2025
Ireland's Department of Finance announced a six-month extension of the 9% reduced VAT rate on gas and electricity, moving the end date from 30 April to 31 October 2025. This announcement was made by the Irish Department of Finance on 1 April
See More
Ireland extends 9% VAT rate on gas and electricity until 31 October 2025
Irish Minister for Climate, Environment and Energy Minister Darragh O'Brien has welcomed the government decision to extend the 9% VAT rate currently applied to gas and electricity by a further six months – to 31 October. The 9% VAT rate had been
See More
Ireland: Department of Finance consults R&D tax credit, potential measures to foster innovation
Ireland's Department of Finance has initiated a public consultation regarding the R&D tax credit and potential measures to foster innovation. A tax credit regime for Research and Development (R&D) was introduced in Ireland in Finance Act
See More
Ireland releases analysis on impact of potential tariffs on economy
Ireland's Department of Revenue has announced the release of an economic analysis examining the impact of tariffs on the country's economy on 21 March 2025. The analysis estimates the impact of tariffs on the Irish economy in the event of tariffs
See More
Ireland introduces angel investor tax relief to boost start-ups
Irish Finance Minister Paschal Donohoe has announced the launch of Angel Investor Relief, a new tax incentive aimed at driving investment in Ireland’s innovative start-ups on 3 March 2025. The relief offers a reduced Capital Gains Tax (CGT) rate
See More
Ireland updates guidance on automatic exchange of information
Irish Revenue has published eBrief No. 047/25 on 19 February 2025, updating its guidance on the Automatic Exchange of Information (AEOI). Exchange of Information (EOI) is the cross-border sharing of information between tax administrations to
See More
Ireland updates global minimum tax guidance
The Irish Revenue has released eBrief No. 045/25 on 17 February 2025, introducing updates to Tax and Duty Manual Part 04A-01-02. These revisions focus on the Global Minimum Level of Taxation applicable to Multinational Enterprise Groups and domestic
See More
OECD warns against Ireland’s heavy reliance on tax revenue from MNEs
The OECD published Survey of Ireland 2025 on 12 February 2025, warning Ireland’s heavy reliance on tax revenue from multinational companies and a narrow tax base could be risky. The survey also points out that one-third of income earners in
See More
Ireland: Revenue publishes eBrief No. 014/25 on surcharge for undistributed income of close companies
Irish Revenue has published eBrief No. 014/25 20 January 2024, providing updated guidance on the surcharge for certain undistributed income of close companies, Tax and Duty Manual Part 13-02-05. Section 440 TCA 1997 provides for an additional
See More
Ireland: Revenue updates guidance on digital games tax
Irish Revenue has released eBrief No. 015/25 on 21 January 2025, providing updated guidance on the Section 481A Digital Games Corporation Tax Credit. Tax and Duty Manual Part 15-02-07 - Section 481A Digital Games Corporation Tax Credit - has been
See More
Ireland: Revenue updates CFC rules in eBrief 023/25
The Irish Revenue released eBrief 023/25 on 24 January 2025, which includes updates to the tax and duty manual on Controlled Foreign Company (CFC) rules, in light of the changes introduced by the Finance Act 2024. Tax and Duty Manual - Part
See More
Ireland: Revenue updates guidance on Residential Zoned Land Tax
Irish Revenue has released eBrief No. 031/25 on 4 February 2025, providing updated guidance on the Residential Zoned Land Tax (RZLT). The Residential Zoned Land Tax (“RZLT”) was introduced by section 80 of the Finance Act 2021 and is
See More