Key Budget '26 opportunities include personal tax reform to attract and retain talent, enhancements to the foreign dividend participation exemption, targeted AI incentives, and a leaner CT1 to reduce compliance burden.
Pre-Budget 2026 Submission - Expert commentary
With Budget '26 approaching, BDO's Partner & Head of Tax outlines targeted reforms needed to safeguard Ireland’s competitiveness — from housing and personal tax to FDI, and more — he calls for decisive action to future-proof the economy.
Irish Tax Monitor - August: International Financial Services Taxation
Tax policy will be central to the next Ireland for Finance strategy (2026–2030), with potential measures ranging from fund structuring and participation exemptions to reforms in personal taxation aimed at boosting competitiveness and retaining talent.
Irish Tax Monitor - August: VAT
Revenue has issued new guidance on the EU VAT SME Scheme, effective from January 2025. The Scheme allows qualifying SMEs with EU turnover below €100,000 to avoid multiple VAT registrations across Member States, easing compliance but with restrictions on input VAT recovery.
