Strategic investment for a resilient Ireland
Budget 2026 strikes a balance between fiscal prudence and strategic ambition. With measures to simplify business regulation and boost foreign direct investment, the Budget sets out a clear path for growth. Infrastructure commitments, incorporating housing and energy, signal long-term planning. Our analysis explores how targeted reforms, from PRSI rebates to R&D incentives, can help Ireland remain competitive and future-ready.
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Budget 2026: Key announcements in 30 seconds
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PwC Tax Policy Series: Budget 2026
Budget 2026: Key measures at a glance
Budget 2026 delivers targeted growth-focused reforms to boost businesses, support infrastructure development and secure Ireland’s future.
€9.4bn
total budget package.
€8.1bn
in spending measures.
€1.3bn
in tax measures.
€10.3bn
surplus projected for 2025.
Infrastructure
€3.5bnallocated to accelerate the transition to renewable energy.
€2bn
increase in funding for capital projects to €19.1bn.
€2bn
allocated to progress MetroLink.
€5bn
in capital investment for housing delivery.
€558m
for residential and community energy upgrade schemes.
4.5%
VAT cut for new-build apartments to 9%.
€1.5bn
increase for the health budget, up to €27.3bn.
Personal Tax
€10
increase in the State pension and social welfare rates.
€8-16
increase in child support payments.
9%
VAT rate on gas and electricity extended to 2030.
Business Tax
5%
increase in the R&D tax credit to 35%.
65c
increase in the minimum wage to €14.15.
4.5%
VAT cut for food-led hospitality and hairdressing services to 9%.
Numerous measures seeking to improve Ireland’s competitiveness.
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“Budget 2026 delivers the clarity and confidence businesses need to plan ahead, supporting Ireland’s competitiveness and long-term resilience.”
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