Proposed rules
Irish Investment Account
Understand the proposed account, how ETFs would be taxed inside it and what remains subject to final rules.
What is the Irish Investment Account?
The Irish Investment Account (IIA) would let eligible adults hold investments, including eligible ETFs, under a new tax framework. It is an account for investments, not an ETF itself. The Finance Bill calls it the Individual Investment Account.
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For eligible investments inside an IIA, the proposed account tax would replace the usual Irish investor-level investment taxes, including eight-year deemed disposal. An annual tax of 1% would apply to the daily average account value above €50,000. The provider would normally calculate and pay it on your behalf.
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