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Ireland budget 2024: summary of tax highlights

Oct 11, 2023

Advisory
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KEY TAKEAWAYS:

  • Ireland’s latest Budget introduced a new tax credit for digital games development and extended the Knowledge Development Box relief until 2027

  • It also ensured enhancements to the Employment Investment Incentive (EII) scheme and announced a new long-term savings fund

10 October 2023 – Ireland's Budget 2024 was presented in the context of a positive economic performance for Ireland — full employment, budget surpluses, rising population and a falling national debt — against a backdrop of global economic and geopolitical uncertainty.

The result was the announcement of a 'spend and save' budget that included a significant package of public expenditure measures to further support the Irish economy and society, as well as a commitment to establish two new long-term savings funds to future proof the economy and public finances against future challenges. 

Included within Budget 2024 were a number of tax measures.  We summarise here those measures announced that may be of interest to the international business community.

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