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A comprehensive overview of updated tax policy and its impact on businesses and individuals

A Comprehensive Overview of Payments, Supports, and Social Protection Reforms

Ireland’s Budget 2026 introduces a wide range of measures aimed at strengthening the social protection system and improving the standard of living for citizens.

Introduction

Starting in 2025, Ireland will introduce the Auto Enrolment Pension Scheme (AEPS), a new mandatory pension system designed to ensure that more workers save for retirement.

Aktivlar - bu kompaniya tomonidan nazorat qilinadigan va kelajakda iqtisodiy foyda keltiradigan yoki berishi kutilayotgan resurslar. Buxgalteriya hisobida aktivlar xususiyati va foydalanish muddatiga ko‘ra joriy (qisqa muddatli) va uzoq muddatli (uzoq muddatli) ga bo‘linadi. Quyida biz ularning tasnifi, hisobdan chiqarish qoidalari, amortizatsiya usullari va Irlandiyada mavjud soliq imtiyozlari bilan tanishamiz.

1. Aktivlar tasnifi