Irish Tax 2026: Business Taxes

by Mairéad Hennessy

Part of a series on 2026 Irish Tax. Tax credits are a useful way for businesses to save money, and Finance Act 2025 introduced a range of initiatives, refinements and enhancements. Find out more in this short course.

price £100+vat
cpd hours 1 CPD hour
access 120 days' access

This module will enable you to

  • Identify changes to the R&D tax regime
  • Recognise reliefs that are available in different industries
  • Describe what's changed with Stamp Duty

About the module

Finance Act 2025 introduces a range of initiatives, including targeted refinements to the participation exemption for certain foreign distributions, further enhancements to the R&D tax credit regime, extensions and improvements to incentives supporting Ireland's visual and digital industries, and a comprehensive suite of measures impacting large corporates, private businesses, and individuals.

This update will ensure that you can provide the very best advice to help businesses and clients use tax credits to save money, in light of the recent changes.

Look inside

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Contents

  • Business taxes
    • Taking the credit
    • Research and development
    • Participation exemption on foreign distributions
    • Film Relief
    • Digital Games Tax Credit
    • Foreign body corporates
    • Accelerated capital allowances
    • Connected companies
    • Intellectual property
    • Enhanced corporation tax deduction
    • Doing your duty
    • Stamp Duty

How it works

Author

Mairéad Hennessy

Mairéad specialises in succession planning for SMEs and their owners, retirement planning, corporate structuring, inheritance tax, property transactions and VAT, through the tax practice she founded in 2016. Mairead represents CCAB-I on TALC (indirect taxes), which is the main forum for making representations between the Irish Revenue and practitioners on tax administration in Ireland.

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Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
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Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

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Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
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Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
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Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
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Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
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All you need for this year and more.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12 months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Course

Need just a few unitshourshours?
Access to this course
Total CPD unitshourshours1 unitshourshours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs

Pick n Mix

All you need for this year's CPD.
Access to this course
Total CPD unitshourshours21 units20 hours21 hours
Access period120 days
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

Team

Keep your whole team up to date.
Access to this course
Total CPD unitshourshours1,500+ unitshourshours
Access period12+ months
Audit-proof CPD completion certificate
Immediate access to our entire CPD catalogue
Monthly webinars, 15-minute CPD Bites, video interviews with industry leaders, and more!
Account manager on hand to support your team's needs
Learn more

More in this series

Take a look more modules from the series: 2026 Irish Tax