Key highlights and expectations for Budget 2026
As Budget 2026 approaches and the Summer Economic Statement is prepared for release, our tax specialists have identified a series of targeted proposals to help drive sustainable growth, enhance Ireland’s international competitiveness and support businesses and individuals alike.
In this wishlist, our partners share insights on measures that could make home ownership more accessible, boost investment in Irish funds, simplify the tax environment for innovative companies, and unlock growth in the SME sector.
Driving growth through smarter housing and hospitality tax policy
International Indirect Tax Partner, Janette Maxwell, shares insights on how smart tax policy can drive growth across Ireland’s housing and hospitality sectors. She explores measures to make home ownership more accessible for first-time buyers and to ease pressures on businesses recovering from recent challenges.
Watch to hear Janette’s perspective on how rethinking VAT rates and compliance can deliver meaningful economic impact while supporting long-term government goals.
Boosting retail investment with fund tax reform
FS Tax Partner, Robert Fitzgerald, makes the case for reforming the taxation regime for Irish investors to stimulate retail investment in Irish funds.
He highlights measures to simplify investment undertaking rules and align tax rates on gains. Robert explains how enhancing the investment limited partnership tax structure can help attract greater investment into Irish funds.
Strengthening global competitiveness through innovation-friendly tax changes
International Tax Partner, Sarah Meredith, outlines how targeted tax reforms can strengthen Ireland’s global competitiveness and fuel innovation. She discusses proposals to simplify the tax code and enhance the participation exemption relief to include an extension for foreign branches.
Discover why Sarah believes increasing R&D tax credits would support economic growth and help ensure Ireland’s tax system remains fit for the future.
Unlocking SME growth with capital gains tax reform
International Tax Partner, Úna Ryan, sets out her recommendations to reform capital gains tax and unlock growth across the SME sector. She outlines proposals to reduce the CGT rate, improve reliefs for entrepreneurs and recognise full shareholder exits as qualifying events.
Watch to learn how these changes could encourage reinvestment, support succession planning and help build a thriving domestic business landscape.
