INVESTMENT TAX GUIDE 2026

The Investment Tax Guide 2026, produced by Goodbody in partnership with Chartered Accountants Ireland, is designed to equip decision makers with clear, actionable insights on the tax considerations that shape today’s investment strategies.

Ireland’s investment landscape has undergone substantial change in recent years – driven by global market trends, the rising importance of sustainable finance, and an increasingly complex tax and regulatory environment. For business owners, executives, and professionals managing significant wealth, understanding this landscape isn’t optional; it’s essential to protecting value and unlocking future opportunities.

Developed by Goodbody, in collaboration with Chartered Accountants Ireland, this guide brings clarity to the tax implications that directly influence investment performance. From the tax treatment of domestic to international holdings and fund investments, tax has a decisive impact on both short term returns and long term planning. Now in its fifth edition, the guide reflects the real world queries we encounter daily from clients and from the accounting, legal, and tax experts we partner with—ensuring each section is grounded in practical relevance.

To support confident, informed decision making, the guide is organised by investment type, making it easy to locate the tax considerations that matter most—whether you are managing substantial portfolios, assessing strategic opportunities, or planning future exits and disposals.

L-R: Cróna Clohisey, Director of Advocacy and Voice at Chartered Accountants Ireland and Catriona Coady, Head of Tax, Goodbody

Goodbody: a collaborative partner

Strategic planning is a big part of what we do at Goodbody. As a firm, we approach wealth management holistically for our clients. That means we always consider the big picture which includes tax implications.

At Goodbody, we are a collaborative partner — and have been for over 150 years. We seek to solve problems and simplify the financial planning process for both our clients and professional colleagues. That’s why we have produced this guide. We hope it will be a valuable resource for you in the year ahead.