Report on the public consultation process

The Department of Finance and Revenue have published a report on the recent joint public consultation about modernising Ireland’s withholding taxes (eWHT).

The consultation asked for views on proposals to move towards real-time taxation, for self-employed taxpayers, subject to withholding. Input was sought from stakeholders on:

• the modernisation of Professional Services Withholding Tax (PSWT) and RCT (Relevant Contracts Tax)
• expansion of a withholding tax to the platform economy
• the introduction of Personalised Deduction Rates (PDR) in a new modernised withholding tax regime for self-employed workers.

The proposal is framed within the context of the OECD (2020), Tax Administration 3.0: The Digital Transformation of Tax Administration, OECD, Paris. The Tax Administration 3.0 describes a vision for how tax authorities operate efficiently in an increasingly digital and data-driven world. Taxation processes increasingly take place in real-time using the natural systems used by taxpayers. This allows taxation to become more seamless and frictionless over time.

This public consultation ran from December 2025 until January 2026.

In total, 233 responses were received.

The report provides a summary of the main points emerging from the consultation submissions. Respondents were asked to reply to questions dependent on who they were or who they represented. To view copies of their individual replies please see consultation submissions.

The Department of Finance and Revenue would like to thank all contributors for their submissions to the public consultation process.

For background information, please see the public consultation information hub hosted on our website.

Enquiries about eWHT should be sent to eWHT@revenue.ie.