Revenue and Department of Finance launch eWHT Public Consultation
As announced by the Minister for Finance in the Budget speech on 7 October 2025, the Department of Finance and Revenue are now embarking on a joint public consultation process to seek the input of businesses, taxpayers, software providers, business associations, representative bodies and other stakeholders on the modernisation of withholding taxes.
The Department of Finance and Revenue are seeking external input to the proposed modernisation of Professional Services Withholding Tax (PSWT) and Relevant Contracts Tax (RCT), expansion of withholding tax to the platform economy and, the introduction of personalised deduction rates to a new modernised and expanded withholding tax regime for self-employed workers.
Taxpayers that would be affected by this modernisation proposal include:
- Accountable persons who currently operate PSWT
- Providers of professional services subject to PSWT
- RCT Principal contractors and subcontractors in the construction, forestry and meat-processing sectors
- Platform operators
- and
- Platform workers.
This public consultation seeks to stimulate discussion and hear views from all stakeholders about the benefits, challenges and opportunities presented by a new modernised withholding tax regime. This consultation is the first engagement in the modernisation process and the real-life business experience of affected stakeholders will be a vital input.
Revenue’s eWHT Consultation Hub is the one stop shop for the consultation process. The hub contains general information on the background, objectives, and features of the modernisation proposal and outlines in detail how new and existing stakeholders will be affected and how eWHT will work for them. Stakeholders are encouraged to provide feedback on the modernisation proposal via webforms accessed through the hub.
The eWHT Consultation Hub can be accessed through the Consultations and Submissions page.
The consultation period will end on Friday 30 January 2026.
[ENDS 05/12/2025]