Budget 2026
Welcome to our dedicated Budget 2026 hub, which includes our in-depth analysis on what this year’s budget means for businesses and individuals across the country. Our tax experts have carefully reviewed the government’s latest fiscal measures to provide clear insights into the opportunities and challenges ahead.
Daryl Hanberry, Head of Tax & Legal at Deloitte Ireland, highlights that while the Minister’s speech signalled the government’s priorities, there are some omissions and missed opportunities.
“The enhancement to the Research and Development tax credit and a commitment to publish an R&D compass setting out the direction of further amendments to the regime are welcome. Similarly, the increase in the entrepreneurial relief lifetime limit is welcome, but it is a small measure in the context of the urgency required to support Domestic Direct Investment, and we’ll continue to work with business and Government in this regard. We do have a concern about the full year cost of some of the taxation measures announced in the budget which could be approx. €2.3 billion compared to the first year package cost of approx. €1.3billion.”
"Finance Bill 2024 delivers on a number of measures announced in Budget 2025. However, there are a small number of surprises and technical amendments. The bulk of the Bill covers significant measures, like the participation exemption for certain foreign distributions, which is to be expected in the run up to a general election."
- Daryl Hanberry, Head of Tax & Legal
Budget 2026 insights and perspectives from our tax specialists
First reactions on Budget 2026
We invite you to explore our valuable insights on Budget 2026, shared by our Partners Daryl Hanberry, Cathal Noone, Kate English and Stephen Prendiville.
Deloitte Deep Dive: Budget 2026
Listen for our concise summary of the key measures announced in Budget 2026. Powered by AI.
Key Announcements
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Deloitte Pre-Budget 2026 Submission
Our urge to the government to incorporate our recommendations into Budget 2026 and the upcoming legislative agenda.