Finance Act 2025
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Considered analysis from our Tax experts provides you with confidence and clarity on these announcements, and their impact on you and your business.
Ireland – Finance Act 2025
Finance Bill 2025 is now enacted as the Finance Act 2025 (No. 18 of 2025), following its signing by the President on 23 December 2025. This marks the completion of the legislative process, with the Bill having been debated, amended, and approved by the Oireachtas before receiving the President’s signature.
Finance Act 2025 introduces a range of fiscal measures designed to support Ireland’s economic goals for the coming year, including:
- Providing the tax legislation for the Budget 2026 measures.
- Implementing certain provisions with immediate effect from the passing of the Act on 23 December 2025.
- Bringing into legislation the dividend withholding tax exemption for payments to regulated partnerships.
- Clarifying practical issues related to the participation exemption regime for foreign-sourced distributions.
- Incorporating technical clarifications on the Pillar Two rules and embedding the January 2025 OECD guidance into Irish tax law.
- Extending the Special Assignee Relief Programme and making other amendments to the scheme.
It is important for all clients to review these changes carefully and seek professional advice where necessary to fully understand the impact on their tax affairs.
Insights and perspectives on Finance Bill 2025
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