Budget 2026 delivers a €9.4 billion package aimed at economic stability, strategic investment, and support for enterprise in a challenging global environment. €8.4 billion has been allocated for public spending and €1.3 billion for taxation measures. The Government has emphasized fiscal prudence while introducing targeted measures to bolster competitiveness, innovation, and workforce resilience.
Framed as a “sensible” and “pro-investment” budget, it aims to protect jobs, support vulnerable groups, and sustain economic growth, while avoiding broad personal tax changes.
While the budget has been praised for its focus on targeted and permanent supports, critics argue it lacks sufficient relief for middle-income earners and omits broader cost-of-living measures. Nonetheless, the Government projects continued full employment and moderate inflation, with a surplus of €10.2 billion this year and €5.1 billion expected in 2026.
TAXATION MEASURES
INCOME TAX
There are no change to the income tax rates, income tax standard rate band or personal tax credits.
Universal Social Charge
The 2% band of USC increases by €1,318 to €28,700 to that a full time worker on the minimum wage who benefits from the increase in the hourly minimum wage remains out of the higher USC rates.
The reduced rate of 2% USC that currently applies to full medical card holders, whose aggregate income does not exceed €60,000, is being extended to the end of 2027.
Rent Tax Credit
The rent tax credit is being extended for a further three years to 31 December 2028. There is no change in the maximum credit of €1,000 per single individual and €2,000 for a jointly assessed couple.
Mortgage Interest Tax Relief
Mortgage interest tax relief is being extended on a tapered basis, for two further years, to 31 December 2026. The relief applies to Homeowners with an outstanding mortgage balance between €80,000 and €500,000 as of 31 December 2022.
The current level of relief will be maintained for the increase in interest paid in the tax year 2025 over 2022, with a maximum tax credit of €1,250 per property available, which can be claimed by taxpayers in 2026.
A reduced level of relief will be available for the increase in interest paid in the tax year 2026 over 2022, with a maximum tax credit of €625 per property applicable and this relief can be claimed by taxpayers in 2027.
National Minimum Wage
As of 1 January 2026, the national minimum wage will increase by €0.65 per hour to €14.15 per hour.
VAT rate for gas and electricity
The reduced VAT rate of 9% for gas and electricity is being retained until 31 December 2030.
BUSINESS MATTERS
Corporation Tax Rates
The current 12.5% Corporation Tax Rate remains unchanged.
PRSI
Previously Budget 2024 provided for an increase in all PRSI contribution rates, both employee and employer. All classes of PRSI increased by 0.1 percent from 1st October 2024. This was followed by a further 0.1 percent in October 2025 with further increases of 0.15 percent in October 2026 & 2027 and 0.2 percent in October 2028.
VAT on Food and Catering and Hairdressing
The VAT rate applied to businesses in food and catering and hairdressing services is being reduced from 13.5% to 9%. This will commence from 1 July 2026.
Research and Development (R&D) Tax Credit
The R&D tax credit provides a 30% tax credit for qualifying R&D expenditure. Under the current system a company has the option to call for payment of their eligible R&D tax credit or to request for it to be offset against other tax liabilities.
A number of enhancements to the R&D tax credit regime were annouced:
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An increase in the rate of the tax credit from 30% to 35%.
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An increase in the first-year payment threshold from €75,000 to €87,500, to further support smaller R&D projects.
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An administrative simplification measure to allow 100% of an R&D employee’s emoluments as qualifying costs where at least 95% of their time is spent on qualifying R&D activities.
An R&D Compass will be published in the coming weeks to set out the future direction of travel for developments in R&D and innovation supports.
Taxation of Investments
Finance Bill 2025 will reduce the rates of taxation that apply to investments in Irish domiciled funds and life assurance policies, other than those applying to companies, personal portfolio investment undertakings and personal portfolio life assurance policies. It will also reduce the rates that apply to equivalent offshore funds and certain foreign life assurance policies. The amendments are as follows:
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The rate of Investment Undertaking Tax (IUT), which applies to Irish domiciled Irish Collective Asset Management Vehicles (ICAVs,) Authorised Investment Companies and Unit Trusts, is being reduced from 41% to 38%.
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The rate of Life Assurance Exit Tax (LAET), which applies to policies contracted since 2001 with Irish domiciled life assurance companies, is being reduced from 41% to 38%.
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The rate of tax that applies to investments in offshore funds located in the EU or EEA, or in a member state of the OECD with which Ireland has a double taxation agreement, and which are considered equivalent to Irish domiciled funds, is being reduced from 41% to 38%. The rate change will apply to Exchange Traded Funds (ETFs) that are subject to tax under this regime, including Irish domiciled ETFs.
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The rate of tax which applies to life assurance policies commenced after 2001 by a life assurance company, agency or branch operating in an EU, EEA or an OECD member state with which Ireland has a double taxation treaty is being reduced from 41% to 38%.
Capital Allowances for Intangible Assets
Companies may claim capital allowances for costs incurred on Intellectual Property (IP), intangible assets acquired for the purposes of a trade. Such allowances are ring-fenced for offset against trading income generated by such IP assets only, and the deduction allowed in any year is capped at a maximum of 80% of relevant trading profits in that accounting period. Any unused or capped allowances carry forward to future periods, subject to the operation of the ring-fence and cap in those periods also.
Amendments are being made with immediate effect to the IP capital allowances legislation regarding how balancing allowances, which arise on certain events such as the disposal or transfer of the asset, can be used.
Key Employee Engagement Programme
Finance Bill 2025 will provide for an extension of the Key Employee Engagement Programme (KEEP) to 31 December 2028.
The Key Employee Engagement Programme (KEEP) is a focused share option programme, intended to help SMEs attract and retain talent in a highly competitive labour market. KEEP is being further extended, subject to approval from the European Commission, until 31 December 2028.
Special Assignee Relief Programme (SARP)
SARP provides income tax relief for certain people who are assigned to work in Ireland from abroad. This Programme is being extended for a further five years until 31 December 2030.
The scheme is being amended so that from 1 January 2026, to qualify for the relief, an annualised salary of €125,000 or above will be required. New entrants to the scheme from 2026 onwards may then benefit from an Income Tax exemption on 30% of relevant annual employment income between €125,000 and €1 million. Existing claimants who continue to avail of SARP in 2026 or further years will not be impacted by this change. Amendments will be introduced in order to make some of the administrative requirements more practical.
Foreign Earnings Deduction (FED)
This scheme is being extended for a further five years to 31st December 2030. It provides relief from income tax on income for employees tax-resident in Ireland who travel out of the State to temporarily carry out duties of employment in certain qualifying countries.
The scheme is being amended so that from 1 January 2026 the maximum amount of relevant employment income that may qualify for Income Tax relief will increase from €35,000 to €50,000. In addition, the relief will be extended to apply in respect of qualifying time spent working in two additional countries: the Philippines and Türkiye. Further amendments will be introduced in order to make some of the administrative requirements more practical and to ensure the relief is appropriately calibrated.
Film Tax Credit - Visual Effects Enhancement
The Section 481 Film Tax Credit, which provides for a tax credit of 32% on qualifying expenditure of up to €125 million on certain productions, is being enhanced to provide for a new 40% rate for productions with a minimum of €1 million of eligible expenditure on relevant Visual Effects work. This rate will apply to eligible expenditure of up to a maximum of €10 million per production.
The measure is being introduced to address concerns raised in regard to the competitiveness of the Irish market when it comes to attracting Visual Effects work and will also be subject to the existing sunset clause of 31 December 2028 in Section 481.
The Visual Effects enhancement measure will be introduced subject to a commencement order, pending approval from the European Commission.
Digital Games Tax Credit
The Digital Games Tax Credit (DGTC) was introduced in Finance Act 2021 and commenced with effect from 22 November 2022. It provides a credit of 32% on qualifying expenditure of up to €25 million.
Budget 2026 will provide for the extension of the DGTC for a period of six years, from its current sunset date of 31 December 2025 to 31 December 2031.
The credit is also being enhanced to allow for claims in respect of Post-Release Content work, subject to certain conditions. The provision of Post-Release Content is a significant element of modern digital game development and delivery, and the amendment is being introduced to ensure the operation of the credit reflects digital game development practices.
The extension of the credit to include Post-Release Content work will only be available where the original game has availed of the credit. The game must have been released to the public in advance of any claim for post-release content, and the credit will be available in respect of qualifying expenditure for a maximum of three years post-release.
The amendments to the DGTC are being introduced subject to European Commission approval and are therefore subject to commencement order.
Participation Exemption for Foreign Dividends
The participation exemption for foreign-sourced dividends is a double tax relief measure, which operates by exempting qualifying foreign dividend income received from Irish Corporation Tax.
A number of changes to the exemption will be provided for in Finance Bill 2025 and include:
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Broadening the geographic scope beyond dividends paid from subsidiaries in the EU / EEA and double tax treaty partners to include qualifying dividends received from jurisdictions that apply a non-refundable dividend withholding tax.
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Reducing the period for which companies must have been resident in a jurisdiction within the geographic scope of the relief before paying a dividend from five years to three years.
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Clarifying that the acquisition of a shareholding is not considered to be an acquisition of business assets for the purposes of the participation exemption.
Stamp Duty exemption for Acquisition of Shares
A new exemption from the 1% Stamp Duty on acquisitions of shares in Irish registered companies is being introduced. It will apply to the shares of companies admitted for trading on a regulated market, a multi-lateral trading facility, or an equivalent third-country market, and which has a market capitalisation of below €1 billion. A sunset clause will apply, expiring on 31 December 2030.
Due to the introduction of the new exemption, the existing Stamp Duty exemption for shares in Irish registered companies traded on the Euronext Growth Market (formerly the Enterprise Securities Market) will be removed.
Tax Treatment of Pensions
Finance Bill 2025 will provide for additional amendments to the tax treatment for the Auto Enrolment (AE) Retirement Savings Scheme. These amendments will address the tax treatment of AE retirement savings on the death of the participant. Further amendments are also required to exempt AE provider schemes from investment undertaking tax and to provide an exemption from USC for employer contributions to AE.
Bank Levy
The revised bank levy introduced in 2024 is being extended so that it will apply in 2026. It will apply to those banks that received financial assistance from the State during the banking crisis, (AIB, EBS, Bank of Ireland and PTSB). It will have a revenue target of €200 million.
Manufacture of Uilleann Pipes and Irish Harps
The Income Tax disregard on up to €20,000 of a person's profits from the manufacture, maintenance and repair of sets of uilleann pipes, early Irish harps and Irish lever harps, that applied for the years 2023 to 2025, is being extended to 31 December 2028
PROPERTY
VAT on New Apartments
From 8 October 2025, the VAT rate applied to the supply of new apartments will be reduced from 13.5% to 9%. The measure is due to last until 31 December 2030.
The reduced rate will apply to supply of apartments in an apartment block which for this purpose means a multi-storey residential property that comprises, or will comprise, not less than three apartments with grouped or common access.
Whilst the reduced rate applies on the supply of new apartments the 13.5% rate will still apply on construction costs.
Enhanced Corporation Tax Deduction for Apartment Construction Costs
An enhanced Corporation Tax deduction is being introduced for qualifying apartment construction costs. The enhanced deduction is to contribute to addressing the viability gap that currently exists between total apartment development costs and viable market prices, by reducing Corporation Tax payable on profits.
Some of the key features of this measure are:
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The deduction allowed for certain apartment construction costs will be enhanced to 125% of the actual cost incurred, subject to a cap of €50,000 enhanced deduction per apartment. This will provide a net benefit of up to €6,250 per apartment (€50,000 enhanced deduction x 12.5% Corporation Tax).
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It will be provided to a developer who is the beneficial owner of the property at the time it is completed.
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It will be available for projects comprising of 10 or more apartments.
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It will be available for both new-build developments and for conversion projects including a change of use, such as the conversion of offices or retail spaces into apartments.
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It will be available in respect of projects for which a Commencement Notice is submitted on or after 8 October 2025, and on or before 31 December 2030.
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It will be claimable upon the completion, when the Certificate of Compliance on Completion is signed.
Corporation Tax Exemption for Cost Rental Income
A new exemption from Corporation Tax for rental profits arising from homes that are designated by the Minister for Housing, Local Government and Heritage (HLGH) as Cost Rental properties was announced. This exemption is being provided in order to accelerate the delivery of affordable homes to the market. It will apply in respect of properties designated as Cost Rental by the Minister for HLGH from 8 October 2025.
Cost Rental offers participants a long-term secure tenancy which is intended for moderate-income households which are above the income limits for social housing, but which have difficulty affording rental accommodation in the private market.
It is called Cost Rental because the rent paid is set to cover the costs of delivering, financing, managing and maintaining the homes, using a financial model over at least 40 years. This means that the rents are not subject to market pressures and therefore properties are expected to be offered to tenants at rents at least 25% below market level. There are also rules governing eligibility of tenants and the operation of letting processes to ensure transparency and compliance with the Cost Rental scheme’s objectives.
Living City Initiative
The Living City Initiative supports the enhancement of older housing and commercial property in the designated Special Regeneration Areas in Cork, Dublin, Galway, Kilkenny, Limerick and Waterford. It currently applies to owner-occupiers, rented residential properties and commercial premises. Under the initiative expenditure on refurbishing or converting residential or commercial can qualify for tax relief.
The scheme will be extended to the five regional centres (Athlone, Drogheda, Dundalk, Letterkenny and Sligo) under the National Planning Framework. The process of extending the schemes to these areas will begin over the coming period with the assistance of the relevant Local Authorities in mapping the Special Regeneration Area for each of the five regional centres.
A number of changes to the relief are being made to enhance the attractiveness of the relief and to extend the scope of the relief to additional properties to include.
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The extension of the scheme to 31 December 2030;
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An increase in the building age date of qualifying properties for owner occupier and rented residential relief, from those built before 1915 to those built before 1975;
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The introduction of a new category of tax relief for the conversion of commercial property into residential properties, including utilisation of “over the shop” premises for residential purposes. There will be no building age restriction on these properties;
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Where the works are carried out by enterprises, the maximum amount of relief available to those undertakings will be increased from €200,000 to €300,000 in line with EU State Aid De Minimis requirements; and
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That greater flexibility will be afforded in claiming the relief.
Deduction for Retrofitting by Landlords
The Income Tax relief for retrofitting by landlords, which provides a deduction for landlords against rental income for certain retrofitting expenses on rented residential properties, is being extended for a further three years to 31 December 2028. The relief will also now be allowed to be claimed in respect of the year in which the expenditure occurred and the number of properties for which landlords can claim the relief in respect of is being increased from two to three.
Residential Development Stamp Duty Refund Scheme
The Residential Development Stamp Duty Refund Scheme provides for a partial repayment of the Stamp Duty paid on the acquisition of land where the land is subsequently developed for residential purposes subject to a number of conditions.
This scheme was due to close to new commencements on 31 December 2025 but is now being extended to 31 December 2030. A number of amendments to the scheme will be made to bring it more into line with current planning and development practices, including:
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extending the two time limits that apply for acquisition to commencement and commencement to completion from 30 months to 36 months where an application for a Stamp Duty refund is made in respect of a large-scale residential development, and
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providing for a full Stamp Duty refund to be claimed in respect of a multi-phase development at the commencement of the first phase of that development.
Derelict Property Tax
A new Derelict Property Tax (DPT) has been announced. This tax will be collected by the Revenue Commissioners and will replace the current Derelict Sites Levy which is applied by local authorities. The policy objective of this tax is to incentivise owners of derelict properties to take action in relation to bringing them back into use.
It is proposed that the DPT will be legislated for in Finance Bill 2026 and it will be collected by Revenue based on registers maintained by local authorities. Local authorities will begin the process of identifying derelict properties in 2026. Following completion of this, a preliminary register of derelict properties will be published in 2027, with the tax coming into effect subsequently. Currently, the Derelict Sites Levy is an annual levy of 7% of the land’s market value. The rate of the DPT is yet to be determined; however, it is envisaged that the tax rate would not be lower than the current 7% rate.
Residential Zoned Land Tax
Previously Budget 2022 introduced a new Residential Zoned Land Tax (RZLT) to encourage the use of land for building homes.
A further opportunity is being provided for RZLT landowners to make a submission requesting a change in zoning of land appearing on the revised map for 2026, and, in certain circumstances, being exempted from RZLT for 2026 on foot of such submissions.
In addition, an exemption is being provided from RZLT during An Coimisiún Pleanála proceedings brought by a third party in relation to a grant of planning permission in respect of a relevant site. Consequential amendments required on foot of the Planning and Development Act of 2024 and technical legislative amendments to ensure that the RZLT legislation operates as intended are also being included in Finance Bill 2025.
Agricultural Measures
Accelerated Capital Allowances for Slurry Storage
The Accelerated Capital Allowances Scheme for the construction of slurry storage facilities by farmers is being extended for a further four years to 31 December 2029.
This measure allows for the capital expenditure for slurry storage buildings and associated equipment to be written off at 50% per annum over two years as opposed to seven years for farm buildings and eight years for plant / machinery.
Farm Restructuring Relief
The Capital Gains Tax relief for disposals of farmland for farm restructuring purposes is being extended to 31 December 2029.
A broadening of the relief to cover land under commercial forestry as well as non-commercial woodland / forestry is also being introduced. These measures will be subject to separate commencement orders due to the need to notify the EU Commission appropriately.
Farm Consolidation Relief
Farm Consolidation Relief provides that a 1% rate of Stamp Duty is charged on the net difference between the value of land sold and land acquired as part of a Teagasc certified farm consolidation. The relief is being extended to 31 December 2029. Commercial forestry which is already within the scope is being broadened to cover non-commercial woodland/forestry. These measures will be subject to separate commencement orders due to the need to notify the EU Commission appropriately.
Young Trained Farmer Relief
The Young Trained Farmer relief, which provides a full exemption from Stamp Duty on the transfer of farmland, subject to certain conditions being met, is being extended to 31 December 2029 and will be subject to a commencement order due to the need to notify the EU Commission.
VAT
The flat-rate scheme compensates unregistered farmers on an overall basis for VAT incurred on their farming purchases. This rate for 2026 will decrease from the current 5.1% to 4.5%.
CAPITAL TAXES
Capital Gains Tax (CGT)/Capital Acquisitions Tax (CAT)
The current rates of 33% remain unchanged.
Capital Gains Tax Revised Entrepreneur Relief
The Revised Entrepreneur Relief provides for a reduced rate of Capital Gains Tax of 10% on gains of up to €1 million, over a lifetime, arising from the disposal of qualifying business assets. This lifetime limit on which relief can be claimed is being increased to €1.5 million from 1 January 2026.
EXCISE DUTIES
Tobacco Products Tax
The excise duty on a packet of 20 cigarettes is being increased by €0.50 (including VAT) with a pro-rata increase on the other tobacco products effective from midnight on 7 October 2025.
Climate Change Taxes
Carbon Tax
The rate per tonne of carbon dioxide emitted for all propellant fuels will increase from €63.50 to €71 from 8 October 2025 as per the trajectory set out in the Finance Act 2020. This increase will be applied to all other fuels with effect from 1 May 2026.
Vehicle Registration Tax (VRT) Relief for Electric Vehicles
The VRT relief for electric vehicles, which was due to end on the 31 December 2025, is being extended by one year to 31 December 2026.
Benefit-in-Kind (BIK) Measure: Original Market Value Deduction for Certain Categories of Vehicles
The temporary universal reduction to the Original Market Value (OMV) of cars in categories A-D and to all vans, which reduces the amount of BIK payable, is being extended on a tapered basis for three further years of assessment, to end on 31 December 2028. The relief will remain at €10,000 for the 2026 year of assessment, reducing thereafter to €5,000 for 2027 and €2,500 for 2028.
Additionally, the lower limit in the highest mileage band is being permanently reduced from 52,001km to 48,001km from 1 January 2026.
BIK Rate for Electric Vehicles
The tables used to calculate BIK liability on employer-provided cars are being amended to incorporate a new category for vehicles with zero emissions. The new A1 category introduces reduced BIK rates for electric vehicles, with rates of 6% to 15%, depending on business mileage.
Accelerated Capital Allowances for Energy Efficient Equipment
The Accelerated Capital Allowances Scheme for Energy Efficient Equipment is designed to improve energy efficiency among companies and unincorporated businesses. It provides for an accelerated deduction of 100% of the asset cost in year one where the business chooses highly energy-efficient options when investing in business assets. The scheme is being extended to 31 December 2030.
Accelerated Capital Allowances for Gas Vehicles and Refuelling Equipment
The Accelerated Capital Allowances Scheme for gas vehicles and refuelling equipment provides a tax incentive for companies and unincorporated business that invest in vehicles which run on compressed natural gas, liquefied natural gas, biogas or hydrogen, and in related refuelling equipment. The scheme is being extended to 31 December 2030.
Micro-Generation of Electricity
The exemption of up to €400 from Income Tax for certain profits arising from the micro-generation of electricity is being extended for a further three years to 31 December 2028.
The relief applies to a qualifying individual who generates energy from renewable, sustainable or alternative energy sources for their own consumption, and who sells surplus electricity to the grid.
OTHER TAXATION MEASURES
Compliance
Revenue will conduct a range of targeted compliance management activities in 2026. It is expected that additional Exchequer receipts will arise from increased taxpayer compliance in a range of economic areas.
VAT Modernisation and Electronic Invoicing
Following recent changes to EU VAT law, Revenue will begin a phased roll-out of domestic electronic invoicing arrangements for business – to – business transactions to better facilitate modern ways of trading. Revenue will publish further details on this initiative.
Expenditure Welfare and Benefits
Budget 2026 outlines a package of targeted, permanent expenditure measures aimed at improving living standards, expanding essential public services, and supporting sustainable inclusive growth across Ireland. The total expenditure of €117.8 billion includes €19.1 billion for capital expenditure.
Below is a summary of key spending commitments across core sectors:
Health – €27.4 billion
The Government is focused on strengthening the healthcare system by reducing waiting times, enhancing community care, and modernising infrastructure. Key measures include:
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220 new acute hospital beds and expanded diagnostic services
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280 community beds and refurbishment of nursing units
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1.7 million additional Home Support Hours
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500 new nursing home places
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Expanded mental health services, including suicide prevention and Traveller mental health supports
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New pharmacy contract and investment in digital health infrastructure
Social Protection – €28.9 billion
A €2 billion increase supports income security and vulnerable groups, with measures to:
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Increase weekly welfare payments by €10 for pensioners, carers, people with disabilities, jobseekers, and lone parents
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Raise Working Family Payment income thresholds by €60
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Increase Child Benefit rates by €8–€16
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Expand Fuel Allowance eligibility and raise the payment by €5
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Introduce the auto-enrolment pension scheme from January 2026
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Maintain support for over 50,000 people under Temporary Protection from Ukraine
Housing – €11.3 billion
Funding is directed at accelerating housing delivery and improving affordability. Budget 2026 includes:
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€2.9 billion for new social homes and acquisition of second-hand properties
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€1.2 billion to support Help to Buy and the First Home Scheme
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€300 million for urban regeneration
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€205 million for enabling housing infrastructure
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€140 million to retrofit social homes
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€130 million for 17,000 home adaptation grants
Education
Investments focus on inclusive access and improved infrastructure. Key allocations include:
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1,717 new Special Needs Assistants and 1,042 teaching posts
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Expansion of the School Transport Scheme (170,000 students)
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Rollout of a new DEIS Plan with DEIS Plus supports
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Education Therapy Services for special schools
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Increased capitation rates for all schools
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Over 300 school building projects, including 2,800 new special education places
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€500 permanent reduction to the student contribution fees in the academic year 2025/2026
Childcare – €1.5 billion
Aimed at improving affordability and accessibility:
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Support for over 285,000 children under the National Childcare Scheme
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ECCE programme benefits for more than 105,000 children
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Expansion of the Access and Inclusion Model (AIM)
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Infrastructure funding for 2,300 new childcare places
Disability Services – €3.8 billion
Targeted to enhance service access and reduce wait times:
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250 new residential care placements
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1,400 day service places for school leavers
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150,000 additional home support and personal assistance hours
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10,000 overnight and 15,000 day respite sessions
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6,500 private assessments to reduce waiting lists
Transport
Budget 2026 supports a more connected and sustainable transport system:
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€940 million for public transport operations and subsidies
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Continued delivery of DART+, BusConnects, and regional rail projects
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Upgrades to major roads (e.g., Adare Bypass, M28 Cork–Ringaskiddy)
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Investment in active travel, greenways, and MetroLink
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Support for aviation and maritime connectivity
Infrastructure, Water & Energy
Major capital investments will support climate resilience and essential services:
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€1.4 billion for water infrastructure (Uisce Éireann)
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€3.5 billion for energy security and renewable energy
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€558 million in carbon tax revenue for energy efficiency upgrades
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€209 million for biodiversity and climate action
Enterprise & Innovation
Designed to promote innovation and job creation in a competitive economy:
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€1.3 billion for enterprise, tourism, and job supports
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Additional funding for Enterprise Ireland and IDA Ireland
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Establishment of a National Artificial Intelligence Office
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€500 reduction in student contribution fees
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Expansion of apprenticeships and technological university capacity
Agriculture, Food & Marine
Investment to support rural resilience and sustainable agri-food practices:
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€85 million for the Bovine TB Eradication Programme
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€280 million for the Agri-Climate Rural Environment Scheme (ACRES)
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€20 million for the National Sheep Welfare Scheme
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€35 million contribution to the World Food Programme
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Increased support for Ireland’s seafood sector
Culture & Sport
Supporting creativity and participation through:
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€1.5 billion for culture, communications, and sport
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€3 million to establish League of Ireland football academies
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€1.6 million for intercounty GAA player support
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Funding for a successor to the Basic Income for the Arts
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€84.9 million for arts and cultural capital projects
Justice & Defence – €6.17 billion
Focused on enhancing public safety and modernising systems:
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Recruitment of 1,000 Gardaí, 200 civilian staff, and 400 Defence Forces personnel
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€11.5 million for Domestic and Gender-Based Violence measures
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Continued reform of youth justice, probation, and court services
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Investment in defence infrastructure: radar, cybersecurity, and equipment
Shared Island & Rural Development
Budget 2026 includes continued investment in regional development and cross-border cooperation:
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€611 million for rural and community development
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€3.8 million for the cross-border PEACEPLUS Programme
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€3.5 million for Irish language and Gaeltacht supports
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Launch of a new Dublin–Derry air route
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Continued support for community centres and shared infrastructure