Finance Bill 2025

Public bill · Government · Presented

Finance Bill 2025 updates Ireland’s tax rules across income tax, USC, corporation tax, VAT, excise, stamp duty and capital acquisitions tax. It extends or changes several reliefs and credits for renters, mortgage holders, medical card holders, micro-generators, artists, farmers, young trained farmers, and people investing in homes, retrofit work, sports and research, while also changing tax treatment for retirement savings, company vehicles, films, digital games and multinational groups. It also lowers VAT on some goods and services, raises tobacco tax, and tightens reporting and anti-avoidance rules, so it affects households, businesses and investors in many practical ways.

Formal long title

Bill entitled an Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; and to provide for related matters.

Last updated 8 January 2026