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Finance Act 2025

(Act 18 of 2025)
Finance Bill 2025 (Bill 60 of 2025)

Bill entitled an Act to provide for the imposition, repeal, remission, alteration and regulation of taxation, of stamp duties and of duties relating to excise and otherwise to make further provision in connection with finance; and to provide for related matters.

Last updated: 23 Dec 2025

Sponsored by: Minister for Finance;

Source: Government

Originating House: Dáil Éireann

History of this Act

The Bill has been signed into law by the President.

23 Dec 2025

  • Dáil First Stage

    16 Oct 2025

    Dáil First Stage

    The Bill is initiated or presented to the House

    16 Oct 2025

    Completed

  • Dáil Second Stage

    16 Oct 2025

    Dáil Second Stage

    The general principles of the Bill are debated

    16 Oct 2025

    Completed

  • Dáil Third Stage

    22 Oct 2025

    Dáil Third Stage

    The Bill is examined section by section and amendments may be made

    (Also known as Committee Stage)

    22 Oct 2025

    Completed

  • Dáil Fourth Stage

    26 Nov 2025

    Dáil Fourth Stage

    Amendments arising out of Committee Stage are considered

    (Also known as Report Stage)

    26 Nov 2025

    Completed

  • Dáil Fifth Stage

    26 Nov 2025

    Dáil Fifth Stage

    Final statements on the Bill are made and it is set down for Second Stage in the Seanad

    (Also known as Final Stage)

    26 Nov 2025

    Completed

  • Seanad First Stage

    n/a

    Seanad First Stage

    The Bill is deemed to have passed Seanad First Stage

    n/a

    Completed

  • Seanad Second Stage

    26 Nov 2025

    Seanad Second Stage

    The general principles of the Bill are debated

    26 Nov 2025

    Completed

  • Seanad Third Stage

    2 Dec 2025

    Seanad Third Stage

    The Bill is examined section by section and amendments may be made
    (Also known as Committee Stage)

    2 Dec 2025

    Completed

  • Seanad Fourth Stage

    9 Dec 2025

    Seanad Fourth Stage

    Amendments arising out of Committee Stage are considered
    (Also known as Report Stage)

    9 Dec 2025

    Completed

  • Seanad Fifth Stage

    16 Dec 2025

    Seanad Fifth Stage

    Final statements on the Bill are made
    (Also known as Final Stage)

    16 Dec 2025

    Completed

  • Enacted

    23 Dec 2025

    Enacted

    The Bill is signed into law by the President

    23 Dec 2025

    Completed

  • Related documents
  • Amendments
  • Debates

23 Dec 2025

Finance Act 2025

26 Nov 2025

As passed by Dáil Éireann

Finance Bill 2025

10 Nov 2025

As amended in Committee/Select Committee (Dáil Eireann)

Finance Bill 2025

16 Oct 2025

As initiated

Finance Bill 2025

16 Dec 2025

Report Stage

Numbered List [Seanad]

9 Dec 2025

Committee Stage

Numbered List [Seanad]

25 Nov 2025

Report Stage

Numbered List [Dáil]

4 Nov 2025

Committee Stage

Numbered List [Dáil]

Debates

16 Dec 2025

Seanad Éireann

Finance Bill 2025 [Certified Money Bill]: Report and Final Stages

9 Dec 2025

Seanad Éireann

Finance Bill 2025 [Certified Money Bill]: Committee Stage (Resumed)

9 Dec 2025

Seanad Éireann

Finance Bill 2025 [Certified Money Bill]: Committee Stage

2 Dec 2025

Seanad Éireann

Finance Bill 2025: Second Stage

26 Nov 2025

Dáil Éireann

Finance Bill 2025: Report and Final Stages

6 Nov 2025

Select Committee On Finance, Public Expenditure, Public Service Reform And Digitalisation, And Taoiseach

Finance Bill 2025: Committee Stage (Resumed)

5 Nov 2025

Select Committee On Finance, Public Expenditure, Public Service Reform And Digitalisation, And Taoiseach

Finance Bill 2025: Committee Stage

4 Nov 2025

Dáil Éireann

Finance Bill 2025: Financial Resolutions

21 Oct 2025

Dáil Éireann

Finance Bill 2025: Referral to Select Committee

21 Oct 2025

Dáil Éireann

Finance Bill 2025: Second Stage

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