Irish Budget 2027
The Minister for Finance, Simon Harris, presented Budget 2027 on 6 October 2026. The Budget combines measures intended to ease household cost-of-living pressures with targeted changes to business taxation, investment and innovation incentives. Many measures will be implemented or clarified in the forthcoming Finance (No. 2) Bill 2026.
Corporation tax
The standard 12.5% rate of corporation tax on trading profits remains unchanged. A 25% rate generally applies to non-trading income. Separately, Ireland’s Pillar Two rules impose a 15% minimum effective tax framework on groups meeting the €750 million consolidated annual revenue threshold in at least two of the preceding four years, subject to applicable rules and exceptions.
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