Notícias
Guias, explicações e notícias sobre impostos e finanças pessoais na Irlanda, em linguagem simples. Os artigos estão escritos em inglês.
Notícias
Capital Gains Tax standard rate reduced to 31% from 7 October 2026
The standard Capital Gains Tax (CGT) rate falls by 2 percentage points to 31% for disposals on or after 7 October 2026, while the rate on development land remains at 33%.
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Notícias
Revenue updates guidance on “sole purpose” for foreign retirement lump sums
Revenue has amended its Taxation of foreign retirement lump sums manual to clarify the meaning of “sole purpose” under section 200A. The change affects overseas pension arrangements that allow non‑retirement withdrawals.
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Notícias
Consanguinity relief reduces Stamp Duty to 1% on certain land transfers
Revenue has clarified that a reduced 1% Stamp Duty rate applies to land conveyances between specified related persons under the Consanguinity Relief provision.
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Notícias
Stamp duty exemption for small‑cap securities under Section 86B
Section 86B exempts stamp duty on transfers of stocks listed on a relevant market when the issuer’s market capitalisation is under €1 billion, affecting companies and investors in small‑cap securities.
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Notícias
Changes to Mineral Oil, Natural Gas and Solid Fuel Carbon Tax rates
From 14 October 2026 the Mineral Oil Tax on non‑propellant kerosene and the Natural Gas Carbon Tax are reduced, and a planned increase to Mineral Oil and Solid Fuel Carbon Tax is postponed to 1 May 2027.
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