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      Get informed quickly

      Our quick guides to Finance Bill 2025 - how does it affect you?

      Understand Finance Bill 2025 at a glance

      Use our calculator & see how Budget 2026 affects your pocket

      A quick reference guide to the new rates, and what's changed


      Finance Bill 2025 in-depth

      Dive into our expert team's thorough breakdown of Finance Bill 2025 - and what it means for you and your business.

      Extension of SARP, FED & KEEP, and USC exemption for employer Auto Enrolment contributions

      Stamp duty share exemption and various agri-business measures

      9% VAT rate for supply of apartments and food hospitality

      Enhancements to the participation exemption for foreign dividends

      Extension of VRT and BIK reliefs for electric vehicles and tax relief for home electricity micro-generation

      R&D tax credit increase from 30% to 35%, enhanced first-year refund claims, and simplification

      Extension to Rental Tax Credit, Mortgage Interest Relief, and revised Entrepreneur Relief lifetime limit

      Reduced tax rate on Irish & equivalent offshore funds, and domestic and foreign life assurance products

      VAT and tax reliefs to boost apartment supply, and stamp duty refund extension


      Get in touch

      The measures unveiled in Finance Bill 2025 will have far-reaching implications for businesses across Ireland. If you have any enquiries, comments, or wish to explore further, we are here to assist.

      Contact Orla Gavin of our Tax team today. 

      Orla Gavin

      Partner, Head of Tax

      KPMG in Ireland

      Expert tax services for businesses & individuals operating in Ireland & internationally