Ireland

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice. Source: Read Official Announcement

On 31 August 2026, Irish Revenue published eBrief No. 128/26 providing detailed guidance on miscellaneous Capital Gains Tax (CGT) exemptions for certain categories of property. This update clarifies the scope of reliefs available under the Taxes Consolidation Act 1997, specifically addressing exemptions that apply to assets such as compensation for personal injury, certain government securities,

On 31 August 2026, Irish Revenue issued eBrief No. 127/26 detailing the Income Tax return form for the 2025 tax year, specifically the ROS Form 11 used by self-assessed individuals. The update includes revised income thresholds, updated tax credit amounts, and new fields for reporting foreign income and crypto-asset gains. The filing deadline remains 31

On 28 August 2026, Irish Revenue released eBrief No. 126/26, an updated “Guide to Self-Assessment” consolidating all obligations for individuals, partnerships, and trustees under the self-assessment system. The guide covers registration for Income Tax, Preliminary Tax calculations, filing deadlines, Revenue Online Service (ROS) functionality, and the treatment of various income sources. It also addresses common

On 28 August 2026, Irish Revenue published eBrief No. 125/26 providing further guidance on the implementation of the OECD/G20 Pillar Two Global Anti-Base Erosion (GloBE) rules in Ireland. The eBrief covers the Income Inclusion Rule (IIR), Undertaxed Profits Rule (UTPR), and Qualified Domestic Minimum Top-up Tax (QDMTT), which apply to multinational enterprise (MNE) groups with

On 28 August 2026, Irish Revenue issued eBrief No. 124/26, an updated Guidance Note on the Irish Real Estate Fund (IREF) regime under Section 110A of the Taxes Consolidation Act 1997. The note clarifies the conditions for IREF qualification, including the asset test (at least 50% Irish real estate assets), the distribution requirement (90% of

On 28 August 2026, Irish Revenue published eBrief No. 123/26 explaining the deduction from consideration on disposal of certain assets under Section 980 of the Taxes Consolidation Act 1997. This provision allows a deduction from the sale proceeds of certain assets (primarily land and buildings) where the consideration includes an amount attributable to the benefit

On 28 August 2026, Irish Revenue released eBrief No. 122/26 detailing the tax treatment of Specified Financial Transactions (SFTs) under Section 110A and related provisions. The guidance covers repurchase agreements (repos), securities lending, buy-sell back arrangements, and derivative contracts. It clarifies the income tax and corporation tax treatment of returns, the application of withholding tax,

As of 24 August 2026 Revenue published eBrief No 121 26 providing authoritative guidance on the reporting obligations applicable to Reporting Crypto Asset Service Providers CASPs operating within Irish jurisdiction This guidance emerges from the expanding global minimum taxation framework and Ireland’s commitment to the OECD Pillar Two regime while also addressing domestic anti money