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Budget 2026

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Budget 2026
Budget 2025
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UK Budget 2025

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Budget updates/
Budget 2026

Budget 2026
Budget 2025
Budget 2024
UK Budget 2025

Budget 2026

Budget 2026 was announced on Tuesday 7 October 2025. Our team of experts have analysed, interpreted and prepared informed, reliable commentary on the impact of this year's Budget on business in Ireland.

Tax news budget 2026 special newsletter

Budget 2026 at a glance

The key changes announced in Budget 2026 are:

The VAT rate on hospitality, catering, and hairdressing will be reduced to 9 percent from 1 July 2026.
The R&D tax credit rate is increasing from 30 percent to 35 percent, with further enhancements set out in more detail below.
The VAT rate on the sale of new apartments is reducing from 13.5 percent to 9 percent.
A new exemption from the 1 percent stamp duty rate on acquisitions of shares in Irish registered companies is being introduced for companies with a market capitalisation of below €1 billion.
The Government also announced €1.4 million to develop a National Artificial Intelligence Office.

housing

Business taxes measures

Agri-tax measures

Excise and miscellaneous

Value-added Tax measures

income tax

stamp duty

press release

PDF summary

In the media

Cróna Clohisey discusses cautious Budget 2026 and targeted supports on Cork Today (8 October 2025).
Cróna Clohisey describes Budget 2026 as cautious, favouring business over workers, with targeted welfare increases but no significant income tax cuts on Highland Radio (8 October 2025).
Commentary from Cróna Clohisey in Lack of tax cuts to hit workers in the pocket – RTÉ; Charlie Weston: Big Mac budget will not give us enough to pay for a meal deal – Irish Independent; and Budget 2026: Middle-income earners set to be €500 worse off – Irish Independent (8 October 2025).
Commentary from Cróna Clohisey in Workers will be €500 worse off, but ‘burger barons’ and builders gain – The Herald (8 October 2025)

Chartered Accountants Ireland was delighted to be among the representative groups who joined RTÉ Six One News live on Kildare Street yesterday to provide our initial thoughts on Budget 2026 (7 October 2025).
Cróna Clohisey, Director of Members and Advocacy, speaks to The Agenda on LMFM Radio about what might appear in Budget 2026 (3 October 2025).
Commentary from Cróna Clohisey, Director of Members and Advocacy, in 'I do the work of two, yet the tax system doesn't reflect this reality' – GP says lone parents punished by tax system – The Irish Independent (Saturday 27 September).
Commentary from Cróna Clohisey, Director of Members and Advocacy, in Why we can expect a 'bummer of a budget' and what is likely to be in it – The Irish Independent (20 September 2025).
The Institute met with Minister Donohoe to discuss CCAB-I’s Pre-Budget 2026 submission (1 September 2025).
Five key takeaways from the Summer Economic Statement and the revised National Development Plan (25 July, 2025).
Cróna Clohisey, Director of Members and Advocacy, reacts to revised National Development Plan (July 22, 2025).
CCAB-I recommendation for the Participation Exemption for certain foreign dividends (19 June 2025).
Economic impact of housing market failure necessitates bold action – accountancy profession launches Pre-Budget submission (3 June 2025).

Budget news

Tax RoI

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ESRI publishes research on impact of Budget 2026 measures

New research from the ESRI indicates that, at the household level, measures introduced in Budget 2026 are expected to lead to modest income reductions next year, averaging around 2 percent of disposable household income. In a press release issued last week, the ESRI noted that the fiscal stance as outlined in the current and recent budgets is arguably too loose, and the reliance on unpredictable corporation tax receipts is a vulnerability. The fiscal stance refers to the balance between government spending and taxation, comparing the amount which the government injects into the economy through expenditure to the amount which it withdraws through taxes.

Oct 13, 2025

Tax RoI

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Other Budget 2026 reports published by the Department of Finance

The Department of Finance published additional reports on Budget Day 2026 providing a review of various taxation measures. These included a Funds Review Implementation Plan, a report on the Use of Carbon Tax Funds, a review of the Foreign Earnings Deduction and a review of the Special Assignee Relief Programme.

Oct 13, 2025

Tax RoI

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Department of Finance publishes a report on the review of the rent tax credit

As part of the Budget 2026 publications, the Department of Finance has published the first review of the Rent Tax Credit. Introduced in the Finance Act 2022, the Rent Tax Credit (RTC) has been reviewed using administrative data from its initial years of operation, 2022 and 2023. The review presents early findings and draws preliminary conclusions on the credit’s effectiveness and value for money. Some of the main findings from the review include: The most represented cohorts among RTC claimants are young adults between 21 and 40 years old, residents in Dublin, and single persons, 7 per cent of taxpayer units claiming the RTC had an income over than €100,000 in 2022, and The estimated cost for 2024 and 2025 of the credit is approximately €350 million in each year, which would make the RTC one of the top ten costing tax expenditures for 2024.

Oct 13, 2025

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Pre-Budget 2026 report

The Consultative Committee of Accountancy Bodies-Ireland (CCAB-I) have submitted a Pre-Budget 2026 report putting forward a tailored tax policy to address the ongoing housing shortage.

If you have any questions about this report, please contact Gearóid O'Sullivan at gearoid.osullivan@charteredaccountants.ie.

Meet the team

Budget 2026-specific commentary

As Ireland's premier professional accounting organisation, Chartered Accountants Ireland has the expertise to assess the practical impact of Budget 2026 taxation measures and supports for businesses.