Simplifying corporation tax administration for Irish businesses

Budget 2027 includes some welcome simplification for companies in terms of their preliminary tax requirements, both by reducing the number of companies which are subject to onerous large company payment rules and also by reducing the interest exposure where those rules are not satisfied in full.

The Tanaiste also noted that adjustments would be introduced in relation to interest deductibility in line with the ongoing review of Ireland’s complex interest deductibility rules. However full details of the proposed changes have not yet been disclosed.