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Ireland: Finance Act 2025 enacted, includes Pillar Two and CbC amendments, implementation of DAC8

Published in official gazette on December 23, 2025

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february 13, 2026

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

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