Ireland: Finance Act 2025 enacted, includes Pillar Two and CbC amendments, implementation of DAC8
Published in official gazette on December 23, 2025
The enacted Finance Act 2025 was published in the official gazette on December 23, 2025, and includes the following tax measures:
- Various amendments to Pillar Two rules
- Amendments to non-public country-by-country (CbC) reporting rules to reference revised guidance issued by the OECD in May 2024
- Introduction of reporting obligations for cryptoasset service providers in accordance with DAC8
- Increase in research and development (R&D) tax credit rate from 30% to 35%
- Expansion of scope of general anti-avoidance rule (GAAR)
- Amendments to dividend participation exemption introduced as part of Finance Act 2024
Read a February 2026 report prepared by KPMG’s EU Tax Centre