On 07/01/2026, Revenue published preliminary results for 2025, including tax and duty collected, services provided to customers, timely compliance rates, and yield from a range of compliance and enforcement interventions. Commenting on these results, Revenue Chairman, Niall Cody, said:
“2025 has been a productive and important year for Revenue. The Exchequer returns for 2025 show receipts of €106 billion in taxes and duties. In addition, Revenue collected over €34 billion on behalf of other Departments, Agencies and EU Member States.
Timely compliance rates remained strong in 2025, with voluntary compliance delivering rates of 99% for large and medium cases and 92% across all other cases. This performance reflects the continued commitment of businesses, individual taxpayers, and tax practitioners to meet their obligations. Revenue continues to support voluntary compliance through clear guidance, timely information, and effective services.”
Supporting Voluntary Compliance
Revenue’s digital services continued to be the primary channel through which individuals and businesses engaged with the tax system, enabling taxpayers to manage their tax affairs securely and efficiently. During the year, Revenue’s digital services processed over 87 million transactions, helping ensure that taxpayers’ filings were handled promptly and accurately.
Revenue launched the 2025 Local Property Tax (LPT) revaluation campaign, supporting residential property owners meeting their filing obligations for the 2026 to 2030 period. Commenting on the campaign, Commissioner Maura Kiely noted:
“There has been a strong response to date. Property owners are reminded that for 2026 they are required to determine the valuation band of their property, submit their LPT return, and arrange payment. Payments made in full by credit/debit card or by cash are due by 9 of January. There is also an option to select an annual debit authority which will be collected on the 20 March.”
The Residential Zoned Land Tax (RZLT) which applies to serviced and serviceable land zoned for residential use came into effect in 2025. Maps are now being published by Local Authorities in respect of the 2026 filing period.
Revenue works alongside compliant taxpayers experiencing temporary difficulties, who continue submitting returns, engage early, and agree Phased Payment Arrangements (PPAs), to maintain compliance. Where taxpayers do not comply with their obligations, debt management tools are appropriately deployed to address non-compliance contributing to strong overall compliance rates and ensuring a level playing field for all taxpayers.
This approach has also supported strong compliance rates among taxpayers repaying COVID-19 warehoused debt through PPAs, with 95% of the 12,700 arrangements being honoured, and monthly payments averaging €23 million.
Addressing Non-Compliance
Revenue’s approach to non-compliance in 2025 remained grounded in the Code of Practice for Revenue Compliance Interventions, applying a graduated and proportionate response based on taxpayer behaviour and risk. During 2025, we completed over 291,600 audit and compliance interventions, yielding €734 million, settled 189 tax avoidance cases yielding €41.7 million, and secured 204 criminal convictions for tax evasion offences. Revenue also published 113 settlements in the List of Tax Defaulters.
Following the Supreme Court judgment in Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza, Revenue provided employers with an opportunity to regularise bona-fide misclassification of employees for 2024 and 2025 without penalty or interest. Detailed guidance was published to assist employers in making accurate disclosures. The deadline to avail of the disclosure opportunity is 30 January 2026.
During 2025, Revenue strengthened its controls over tobacco products by introducing measures governing the movement of duty-paid tobacco from other EU Member States. These measures, which came into effect in December 2025, provide greater clarity and certainty around excise duty reliefs for personal use. This forms part of Revenue’s wider strategy to tackle illicit tobacco trade, protect Exchequer revenues and support Government public health objectives.
In addition to tobacco and drugs, Revenue also targeted consignments of nitrous oxide intended for misuse, seizing products with an estimated value of €1.3 million during 2025. Director General of Customs, Commissioner Ruth Kennedy noted:
“Revenue’s enforcement teams, in cooperation with national and international law enforcement partners, continue to target and disrupt the illegal supply of tobacco and drugs. In 2025, teams seized over 46.9 million cigarettes and 39,100 kilos of drugs, with an estimated value of €191.1 million. 2025 recorded the second highest cocaine seizures of the past decade, surpassed only by 2023 when €157 million of cocaine was seized on board MV Matthew. These activities remain central to protecting the integrity of Ireland’s borders, supporting legitimate trade and safeguarding the Exchequer.”
During 2025, Revenue further strengthened its maritime enforcement capability with the introduction of the RCC Cosaint, enhancing the State’s capacity to detect and disrupt smuggling activity at sea.
Strengthening the Tax and Customs Ecosystem
In 2025, Revenue, in partnership with the Department of Finance, launched a public consultation on the modernisation of withholding taxes, including Professional Services Withholding Tax, Relevant Contracts Tax, and expansion to the platform economy. The consultation seeks input from businesses, workers, and stakeholders with the consultation period closing on 30 January 2026.
During the year, Revenue also set out detailed plans for implementing the EU’s VAT in the Digital Age (ViDA) requirements, which will introduce mandatory eInvoicing and real-time digital reporting for cross-border EU transactions from 2028 onwards. Phased implementation will allow Irish businesses to adapt their systems gradually, while Revenue will continue to provide guidance and support throughout the transition.
Looking Ahead
“As Ireland prepares to assume the Presidency of the Council of the European Union, Revenue will support the Department of Finance in its work at EU level, in relation to tax and customs matters, while continuing to deliver effective administration for business and taxpayers at home,” said Mr Cody.
“Our performance in 2025 reflects the dedication, professionalism and expertise of Revenue staff across the organisation, and we thank them for their continued commitment to serving the State.”
