
John Perry
Tax Partner | Legal
Ireland

John Perry
Tax Partner
Ireland
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Irish advisers and industry bodies are setting the tone for Budget 2026 with a wave of detailed pre-Budget submissions.
These proposals, published by accounting and consulting firms, industry organisations, tax advisers and advocacy groups, aim to bring greater transparency to the pre-Budget process and shed light on the wide-ranging demands made of the Minister for Finance in October annually.
The main themes of all submissions include:
increasing competitiveness of Ireland as a place to invest and do business. This is particularly relevant for both foreign direct investment and, a growing focus on, domestic small and medium size enterprises (SME)
Risks identified in these submissions include the Exchequer’s dependence on a small number of multinational companies. The Tax Strategy Group identified that in 2023, the top 10 companies paid 52% of the net corporation tax receipts. While foreign-owned multinationals accounted for 35% of employment and 53% of employment taxes. This concentration of receipts within a small number of firms is a recognised vulnerability. It means that tax receipts are highly vulnerable to the business decisions of a small number of multinational companies.
Transparency and open engagement with stakeholders are cornerstones of the tax regime. Below is a summary of the proposals under separate industry headings.
Ireland’s tax regime is a core element of our economic policy mix and is a longstanding anchor of our offering to attract FDI. In addition to the competitive rate and broad tax base, the Irish tax regime is notable for its long-term stability. 2025 marked the 23rd year of application of the 12.5% rate of tax to most trading profits. However, SMEs with less than 250 persons employed accounted for 99.8% of all enterprises and 69.2% of persons employed in 2021. Therefore, certainty, transparency and open engagement with stakeholders are cornerstones of the shift required in tax policy to divest our reliance on foreign investment.
If you wish to plan for these potential changes or learn of any future developments in your industry, contact tax partner John Perry using the details provided below.
Ogier is a professional services firm with the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost-effective services to all our clients. We regularly win awards for the quality of our client service, our work and our people.
This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.
Regulatory information can be found under Legal Notice
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