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Ireland’s Finance (No. 2) Bill 2026 provides further detail on the tax measures announced in Budget 2027, alongside a number of technical and administrative changes.
Our tax experts look beyond the headlines to explain the key provisions, what they could mean in practice for individuals and businesses, and the important considerations arising from the Bill.
R&D and innovation
Enhancements to Ireland’s R&D and innovation tax regime are included in the Bill, with changes aimed at increasing the value and flexibility of the R&D Tax Credit, alongside technical amendments to the Knowledge Development Box (KDB).
Employment tax
The Bill 2026 gives legislative effect to employment tax measures announced in Budget 2027. It extends the pension entitlements considered when calculating the Increased Exemption and SCSB for ex-gratia termination payments. Future tax-free lump sums from PRSAs, My Future Fund and other relevant pension arrangements may reduce the available exemption.
Explore employment tax updates >
Corporate tax
The Finance (No. 2) Bill 2026 introduces a number of changes to Ireland’s corporation tax landscape, combining enhancements to key business incentives with important developments in the domestic and international tax framework. With changes across Pillar Two, R&D, the Knowledge Development Box, interest relief, preliminary corporation tax and start-up company relief, businesses should review the proposals against their existing structures and activities to identify both potential opportunities and areas requiring action or further consideration.
Explore corporate tax updates >
Private client services
Several measures of direct relevance to private clients, business owners and investors are covered in the Bill, including the confirmed CGT rate reduction, the new Individual Investment Account, CAT threshold changes and the proposed Derelict Property Tax.
