Ireland: Direct and indirect tax measures in 2026 budget
The Minister for Finance introduced the 2026 budget on October 7, 2025.
The Minister for Finance introduced the 2026 budget on October 7, 2025, which includes the following tax measures:
- Enhancements to the research and development (R&D) regime:
- An increase in the credit available from 30% to 35%
- An increase in the first-year payment threshold to €87,500
- An administrative simplification measure on the level of inclusion of employee costs
- A suite of housing measures to include:
- An enhanced corporation tax deduction
- A Living City Initiative
- A new derelict property tax (DPT)
- An extension of the stamp duty refund scheme
- An extension of income tax relief for retrofitting by landlords
- A new corporation tax exemption
- Tax simplification
Read an October 2025 report prepared by the KPMG member firm in Ireland, which covers:
- Income tax and capital gains tax
- Business taxation
- Property
- Indirect tax