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      Ireland's Finance (No.2) Bill 2026 was published on Monday, 19 October. The Bill provides the legislative detail underpinning many of the tax measures announced in Budget 2027.

      Our tax experts have analysed the key provisions and explain what they could mean for individuals and businesses.

      Read our Finance (No. 2) Bill 2026 headlines for a quick download of the key measures, or explore our in-depth articles below.

      In addition, you can explore KPMG’s Budget 2027 analysis, use our 2027 income tax calculator, review the Budget 2027 tax rates and credits, or read the key Budget 2027 headlines.

      Last updated: 20 October 2026

      Understand Finance (No.2) Bill 2026 at a glance
      All you need to know

      Finance (No.2) Bill 2026 in-depth

      Dive into our expert team's thorough breakdown of Finance (No.2) Bill 2026 - and what it means for you and your business.

      VAT modernisation leads changes to VAT, tobacco products tax, e-liquid products tax, betting duty and vehicle registration tax
      See the changes

      Income tax and USC cuts, targeted reliefs across rent, health, education and childminding, plus changes to termination-payment rules and employer reporting requirements
      See the key measures

      Targeted buyer and rental reliefs sit alongside a new derelict property tax and unchanged development land CGT
      Targeted supports

      A simpler route to retail investment, replacing income tax, capital gains tax, exit tax, dividend withholding tax and USC with a single account charge
      Explore the scheme

      Bank levy extended, health insurance levy rules recast and crypto reporting drafting corrected
      Updates to financial services

      Targeted income tax, mineral oil tax, natural gas carbon tax and solid fuel carbon tax measures to support Ireland’s green transition
      What's new?

      Lower investment undertaking tax and life assurance exit tax rates, and clarification on the treatment of Irish exchange-traded funds
      Discover the impacts

      Interest deductibility and limitation changes, Pillar Two, CFCs and tax treaties bring practical gains but ongoing compliance demands
      Changes announced

      Targeted income tax relief for sports donations and farming, and capital acquisitions tax exemption for support maintenance or education of a child
      Reliefs for taxpayers

      Higher research and development credit thresholds and a longer knowledge development box regime relief window
      Innovation incentivised

      Targeted corporation tax, CGT and CAT measures ease cash flow, investment and succession pressures for private Irish businesses
      See the updates

      Get in touch

      The measures detailed in Finance (No.2) Bill 2026 will have far-reaching implications for businesses across Ireland. If you have any enquiries, comments, or wish to explore further, we are here to assist.

      Contact Orla Gavin of our Tax team today. 

      Orla Gavin

      Partner, Head of Tax

      KPMG in Ireland

      Expert tax services for businesses & individuals operating in Ireland & internationally
      See our Tax services

      Explore our Budget & Finance Bill insights

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