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Finance (No. 2) Bill 2026: Tax insight series Key takeaways for your organisation from Budget 2027

Insights Tax 30 Oct 2026

Key tax reforms announced in Budget 2027 bring significant changes for a wide range of sectors, including the financial services sector, the built environment sector, employers and businesses. Finance (No. 2) Bill 2026 sets out the legislative detail behind these measures.

Explore our Tax team’s analysis to see what these developments mean for your organisation.

Financial Services

Updates to Ireland’s tax rules under Finance (No. 2) Bill 2026, including the individual investment account framework and changes to interest relief rules, should generally be considered good news for the financial services industry. Our Tax team examines the proposed changes in the Bill that will impact the financial services industry.

Finance (No. 2) Bill 2026: Financial Services

Built Environment

Property tax changes could have important implications for landowners and the wider built environment sector. Our Tax team reviews the key measures in Finance (No. 2) Bill 2026 and their practical impact.

Finance (No. 2) Bill 2026: Built Environment

Business Taxation

Finance (No. 2) Bill 2026 introduces several important corporate tax measures which could benefit business by providing greater flexibility in terms of preliminary tax payments and further supports through the R&D credit and the Knowledge Development Box. Our Tax team examines the key changes and their practical implications for businesses.

Finance (No. 2) Bill 2026: Business Taxation

Employment

Finance (No. 2) Bill 2026 provides greater flexibility for Employer Reporting Requirements and amends how tax-free amounts for termination payments are calculated. Our Tax team considers the practical implications of the Bill for employers and employees.

Finance (No. 2) Bill 2026: Employment

For more information and expert advice about the implications of the Finance (No. 2) Bill 2026 on your organisation, contact our Tax team.

The content of these articles is provided for information purposes only and does not constitute legal or other advice.