The Department of Finance and Revenue have together launched a public consultation seeking stakeholders views on an eWHT (electronic withholding tax) system in Ireland. eWHT proposes a move toward real-time taxation for self-employed taxpayers subject to withholding tax (WHT). The deadline to respond to the eWHT survey is 5.00pm on Friday 30 January 2026.
As part of the public consultation, the stakeholders’ views are sought on the proposed modernisation of Professional Services Withholding Tax (PSWT) and Relevant Contracts Tax (RCT), and the expansion of a WHT mechanism to the platform economy. Feedback is also requested on the introduction of personalised deduction rates for a new modernised and expanded WHT regime for self-employed workers.
Taxpayers who will be impacted by the current proposals include:
- Accountable persons who currently operate PSWT,
- Providers of professional services subject to PSWT,
- RCT Principal contractors and subcontractors in the construction, forestry and meat-processing sectors,
- Platform operators, and
- Platform workers.
In the accompanying press release, Revenue provided details of the eWHT Consultation Hub which contains general information on the background, objectives, and features of the modernisation proposal. The hub also provides details of the impact on both new and existing stakeholders, as well as outlining how eWHT will operate for them.
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