PwC Analysis of Budget 2026: Competitiveness Measures and FDI Implications (pwc.ie)

• Budget 2026 includes corporate tax rate adjustments to maintain competitiveness.
• R&D tax credits enhanced to encourage innovation investment.
• Infrastructure spending increased to address housing and energy constraints.
• PwC highlights Ireland's position amid global tax competition and OECD reforms.

"PwC Ireland's analysis of Budget 2026 highlights key competitiveness measures aimed at sustaining foreign direct investment. The budget includes adjustments to corporate tax regime, R&D incentives, and infrastructure spending. Analysts note Ireland's position in global tax competition and potential impacts on multinational investment. The report provides technical breakdown for business stakeholders."