Ireland: Income Tax

Subscribe

Tax law and international tax law thought leadership, articles, podcasts, videos and webinars from expert sources across the legal world. Explore insights covering topics such as capital gains tax, corporate tax, income tax, inheritance tax, national insurance, property taxes, sales taxes, VAT, GST, tax authorities, transfer pricing and withholding tax.

New Irish Investment Account: Key Details Announced

Ireland is introducing a new tax-efficient Investment Account from July 2027, allowing residents to invest up to €12,000 annually with a €50,000 tax-free threshold. The initiative aims to encourage retail investment by eliminating complex tax rules like deemed disposal and replacing them with a simplified 1% annual tax on amounts exceeding the threshold.

AC

Arthur Cox

Irish Budget 2027 – Implications For Irish And International Investors

The Irish Budget for 2027 (“Budget 2027”) was announced by Minister Simon Harris on 6 October 2026. Budget 2027 contains a number of measures intended to support Ireland’s status as a leading financial and investment jurisdiction in Europe. International investors will welcome the introduction of reforms for the taxation of Irish corporates, the introduction of new rules to accommodate the Pillar Two side-by-side agreement with the US and the extensions to Irish tax provisions for tax credits.

MG

Maples Group

Budget 2027 was presented as setting out a path to bring us to a place in which work is rewarded, risk repaid and investments in our future can bear fruit. Whilst such sentiments are noble, the focus of the Budget tax measures was almost entirely on addressing the cost of living pressures for middle income earners through tax reductions which were largely publicised in the media in advance of the Budget being delivered.

RL

RDJ LLP

Employment Status In Ireland: A New Ruling On Contractor V Employee Classification

In a recent determination by the Irish Tax Appeals Commission (Ref 94TACD2026) dated 23 June 2026, the Appeal Commissioner (“AC”) rejected an appeal by an independent contractor who claimed he should be correctly classified...

Ireland Employment

MG

Maples Group

InDisputes – TAC Considers Tax Treatment Of Pension Arrears

M

Matheson

InDisputes – TAC Considers Redundancy Payment Tax Exemption

M

Matheson

Roadmap For The Taxation Of Retail Investment Published: Funds Perspective

AC

Arthur Cox

InDisputes: Legal Privilege In A Tax Context – A Practical Playbook

M

Matheson

Increased Publicity On MNE Taxes

M

Matheson

Side-by-side… Until It Isn’t: The Global Minimum Tax Under Strain

M

Matheson

Irish Lessors Fly Free Of Indian Tax

W

Walkers

Disclosure Opportunity To Regularise Misclassification Of Self-Employment

RL

RDJ LLP

Budget 2026: Tax Measures To Support The Housing Market – Finance Bill Implementation

AC

Arthur Cox

Finance Bill 2025: What You Need To Know

AC

Arthur Cox

Life Sciences Outlook 2026 - Mergers And Acquisitions (Video)

Ireland Strategy

AC

Arthur Cox

Ireland Update: The Cyber Resilience Act

Ireland Technology

MG

Maples Group

Alternative Investment Funds

Ireland Finance

KG

K&L Gates LLP

DPC Annual Report 2025 (Podcast)

AC

Arthur Cox

Beyond The Black Box: Defensibility And Validation In Gen AI (Video)

Ireland Media & IT

AC

Arthur Cox

Irish Budget 2026 – Implications For Irish And International Investors

The Irish Budget for 2026 was announced by Minister Pascal Donohoe on 7 October 2025.

MG

Maples Group

The Minister announced a range of tax cuts and expenditure measures worth €9.4 billion, along with an overall Budget surplus for 2026 of €5.1 billion.

WF

William Fry

Ireland Budget 2026 – Tax Highlights

The first Budget of the new Government's term, Ireland's Budget 2026 sets out a €9.4bn package focused on resilience...

W

Walkers

New Revenue Guidance - Karshan Disclosure Opportunity

Revenue have published a new Tax and Duty ManualOpens in new window which provides details of an opportunity granted to employers to correct payroll tax issues...

M

Matheson

Revenue Publishes New Guidance On Employee Misclassification Cases

AG

Addleshaw Goddard

Irish Fund Succeeds In Claim For Relief Under The Ireland India Double Tax Treaty

MG

Maples Group

Misclassification Of Employees For Irish Tax Purposes – Settlement Arrangements

MG

Maples Group

Employee Or Contractor? Revenue Gives Employers An Opportunity To Correct Payroll Issues – Without Penalty

Ireland Employment

RL

RDJ LLP

Revenue Provides Employers With Disclosure Opportunity To Regularise Misclassification Of Self-employment

AC

Arthur Cox

Transfer Pricing In Transition? A Review Of The Tax Court's Decision In Facebook's Transfer Pricing Case In Light Of Medtronic v. Commissioner

TC

Thompson Coburn LLP

Tax Changes For Charities And Sports Bodies

RL

RDJ LLP

Public Country-By-Country Reporting For Multinationals Commencing Imminently

M

Matheson

Tax Controversy & Dispute Resolution Annual Report 2024

M

Matheson

Direct Tax Cases: Decisions From The Irish Courts And TAC Determinations

RL

RDJ LLP

Tax Changes For Charities And Sports Bodies

The Act modifies the eligibility criteria for charities to qualify for tax relief on donations and imposes a time limit for applying income tax relief.

RL

RDJ LLP

Public Country-By-Country Reporting For Multinationals Commencing Imminently

For 2025, certain multinationals must publish financial, tax and business information online, on a country-by-country basis.

M

Matheson

Tax Controversy & Dispute Resolution Annual Report 2024

In this Tax Controversy and Dispute Resolution Report, we look back on the recent trends and developments in domestic and international tax controversy matters and provide insights on the key developments during recent periods.

M

Matheson

Direct Tax Cases: Decisions From The Irish Courts And TAC Determinations

The High Court in Farrell & Sons (Garages) Limited v Revenue Commissioners [2024] IEHC 553 considered whether a taxpayer could overturn two tax settlements that it had entered into with Revenue in 1995.

RL

RDJ LLP

Provisions On Time Limits For Revenue Assessments: O'Sullivan v Revenue

M

Matheson

Irish Finance Bill 2024 – Implications For International And Irish Business

The Irish Finance Bill 2024 (the "Bill") was published on 10 October 2024. The Bill introduces several key measures that are particularly relevant to international investors, companies, investment funds.

Ireland Finance

MG

Maples Group

Highlights From Irish Finance Bill 2024

The Irish Finance Bill 2024 has been published. It contains the measures announced by the Irish Minister for Finance in his Budget speech on 2 October 2024...

AC

Arthur Cox

High Court Issues Judgment On Residence Of Delaware LLC Under US/Ireland Double Tax Treaty

The Irish High Court overturns the Determination of first tier Tax Appeal Commissioner to conclude that that a Delaware LLC was not "liable to tax" and therefore not "resident" within Article 4...

AC

Arthur Cox

This was the first budget delivered by Minister Chambers, and the media had billed it as a pre-election "giveaway" budget based on a record surplus.

WF

William Fry

Irish Budget 2025: Key Announcements

M

Matheson

Pillar Two Update - Securitisation Entities

MF

McCann Fitzgerald

Employer Tax Obligations On Share Options: Key Points From Revenue Guidance On New 2024 Regime

AC

Arthur Cox

Irish Participation Exemption For Foreign Dividends: Consultation On Proposed Introduction In Finance Act 2024

MG

Maples Group

Changes To Ireland's Withholding Tax Rules From 1 April 2024

M

Matheson

Corporate Tax 2024

MG

Maples Group

TAC Again Confirms Deductibility Of Foreign Withholding Tax

M

Matheson

Keeping On Top Of Your KEEP Obligations

MG

Maples Group

Arthur Cox LLP Makes Submission To Department Of Finance On The Taxation Of Share-based Remuneration

AC

Arthur Cox

Tax Update Concerning Revenue Opinions/Confirmations

WF

William Fry

Tax - What's Another Year 2024

AC

Arthur Cox

New Employer Obligations Regarding Share Option Related Taxes

MG

Maples Group

Updated Code Of Practice On Determining Employment Status To Be Published Following Domino's Pizza Case

Ireland Employment

AC

Arthur Cox

Finance Dublin - Irish Tax Monitor

MG

Maples Group

Corporate Tax Guide 2024

MG

Maples Group

See more

Latest Videos

See more

The Anti-Tax Avoidance Directive In Ireland

M

Matheson

Mondaq uses cookies on this website. By using our website you agree to our use of cookies as set out in our Privacy Policy.

Learn More