On 7 August 2026, Irish Revenue released eBrief No. 119/26 clarifying the tax exemptions available to the United Nations and its Specialised Agencies under the Diplomatic Relations and Immunities Act 1967 and relevant VAT legislation. The guidance covers exemption from Income Tax, Corporation Tax, Capital Gains Tax, Stamp Duty, and VAT on goods and services purchased for official use. It also outlines the certification process, the role of the Department of Foreign Affairs, and the treatment of locally recruited staff. The eBrief consolidates previous administrative practices into a single reference document.
Key Takeaways
- Scope of Exemptions: Full exemption from direct taxes on official income and assets. VAT exemption applies to goods and services for official use, supported by a VAT exemption certificate issued by the Department of Foreign Affairs.
- Locally Recruited Staff: Irish tax residents employed by UN agencies remain liable to Irish Income Tax (PAYE) on their salaries; the employer must operate PAYE. However, certain allowances may be exempt.
- Supplier Compliance: Irish suppliers must validate the exemption certificate before zero-rating invoices. Incorrect zero-rating exposes the supplier to VAT liability and penalties.
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