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ARTICLE · 14 OCTOBER 2025

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On Tuesday 7 October, the Irish Budget was presented to the Irish Parliament. The Budget focused on investment in housing and infrastructure and increasing the competitiveness...

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Arthur Cox
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THE IRISH BUDGET 2026

On Tuesday 7 October, the Irish Budget was presented to the Irish Parliament. The Budget focused on investment in housing and infrastructure and increasing the competitiveness of the Irish economy in light of geopolitical tensions. Some welcome announcements include a 5% increase in rate of the R&D tax credit and improvements to the dividend participation exemption. Reform of interest rules will have to wait until next year, with more consultations planned. Read our briefings below:

PILLAR TWO NEGOTIATIONS TO CARVE OUT US PARENTED MULTINATIONAL GROUPS OUT OF PILLAR TWO

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This article contains a general summary of developments and is not a complete or definitive statement of the law. Specific legal advice should be obtained where appropriate.

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