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ARTICLE · 03 NOVEMBER 2026

Proposed Legislative Framework For Individual Investment Accounts Published

Dillon Eustace
Dillon Eustace
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Ireland's Department of Finance has published the Finance (No 2) Bill 2026, establishing a legislative framework for Individual Investment Accounts (IIAs) designed to boost retail investor participation in capital markets. The new framework introduces a €50,000 tax-free threshold with a 1% annual tax on amounts above, alongside simplified tax treatment that eliminates CGT, dividend withholding tax, and the eight-year deemed disposal rule. Will this new investment vehicle successfully encourage Irish r

IrelandFinance and Banking
Cillian Bredin
Cillian Bredin
Richard Lacken
Richard Lacken
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For further information on any of the issues discussed in this publication please contact the related contact(s) on this page.

What has been published?

On 19 October 2026, the Irish Department of Finance published its Finance (No 2) Bill 2026 (Bill) which sets down the legislative framework for the establishment and operation of the proposed inpidual investment account (IIA).

The IIA is intended to improve retail participation by Irish investors in investment products and capital markets by making investing simpler, clearer and more accessible.

The IIA framework is being introduced in response to a recommendation published by the European Commission in 2025 in which it encouraged all EU Member States to introduce measures to develop and strengthen domestic capital markets and boost retail investor participation in EU capital markets (Recommendation).

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