Ireland has published the Finance Act 2025, which was approved in parliament on 23 December 2025. The main measures of the Act are summarized as follows:
- The Universal Social Charge (USC) 2% rate band ceiling is increased from EUR 27,382 to EUR 28,700, and the reduced rate concession for medical card holders earning up to EUR 60,000 is extended through 31 December 2027;
- The Key Employee Engagement Programme (KEEP) share option scheme is extended to 31 December 2028;
- The Foreign Earnings Ded…