Tax Insight
Find the Irish Tax Institute’s latest submissions, consultations, publications and commentary on tax administration and policy.
Practical Tips for Pay & File
The deadline for filing an annual income tax return through the Revenue Online Service (ROS) is approaching fast. Individuals who: submit their ROS Form 11 income tax return for 2024, pay preliminary tax for 2025, and settle the balance of tax due for 2024 online must do so by Wednesday, 19 November 2025. The following practical tips are to help individuals navigate the filing process in the lead up to […]
Tax Talk: In conversation with Danny Werfel
After speaking at the Global Tax Policy Conference on 23 October, Danny Werfel, Executive in Residence at Johns Hopkins University School of Government and Policy and former Internal Revenue Service (IRS) Commissioner, sat down with Tax Talk host Donal O’Donovan for a compelling 40-minute discussion. Danny covered a wide range of topics from his efforts to modernise the IRS to the challenges that face tax authorities, such as resourcing and […]
New Edition: Practical Income Tax – The Professional’s Guide
The 3rd edition of our essential guide for CTAs and other professionals navigating personal tax compliance by Lisa Cantillon, KTA Tax, Paul Nestor, BDO Limerick, and edited by Mary Gara, Gara Ryan, is fully updated and available now. This title includes: Over 600 pages of technical commentary in an easy-to-understand format, including tables, charts and decisions trees. Over 300 worked examples based on real-life day-to-day issues. Over 140 “Practical Points […]
Tax Talk: Revenue Disclosure Opportunity – employment classification errors
In the latest edition of Tax Talk, host Donal O’Donovan discusses the Revenue disclosure opportunity to regularise misclassification of employment status with Sarah Waters, Revenue’s Accountant General’s and Strategic Planning Division; Sinéad McNamara, Revenue’s Personal Taxes Policy and Legislation Division; and Aidan Lucey, PwC and Institute Council member. This disclosure opportunity arises following the Supreme Court judgment in the Karshan case which found that for tax purposes, Domino’s delivery drivers […]
Irish Tax Institute welcomes reform of R&D Tax Credit announced in Budget 2026
Enterprise tax changes announced will help to increase Irelands’ attractiveness & competitiveness The Irish Tax Institute has welcomed the announcement made in Budget 2026 that the Research and Development (R&D) Tax Credit will increase from 30% to 35%, that the first-year payment threshold will increase to €87,500 and that further targeted changes will be considered in relation to outsourcing and the definition of qualifying expenditure. The Institute believes the increase […]
ITI calls for sweeping reforms to the R&D tax credit to boost competitiveness
The Institute released its Pre-Budget 2026 Submission in which it has urged the Government to focus on three key areas in the face of an increasingly volatile geo-political climate: Enhance Ireland’s attractiveness as a location in the increasingly competitive battle for FDI. Create the environment for an ambitious, innovative and export-orientated SME sector. Bolster safeguards for taxpayers and increase investment in the tax collection system. The Institute said that reforming […]