Ireland's Budget 2026 Includes Certain VAT Rate Reductions, Incentive Enhancements and Extensions, and Other Measures

Ireland's Department of Finance has published the Budget 2026, which was delivered on 7 October 2025. Some of the main Budget 2026 tax measures include the following:

• The extension of the 9% VAT rate on the supply of gas and electricity to 31 December 2030;
• A reduction in the VAT rate on the sale of new apartments to 9% from 8 October 2025 to 31 December 2030;
• A reduction in the VAT rate from 13.5% to 9% on food and catering and hairdressing services from 1 July 2026;
• The introduction of a…