Savings and investment accounts in Ireland: A clearer picture emerging

Ireland's proposed savings and investment account (SIA) framework continues to gather momentum, with the Irish government's recently published Roadmap for the Taxation of Retail Investment providing the first detailed indication of how the regime will operate in practice. With legislation expected in Finance (No. 2) Bill 2026 and SIAs expected to become available in 2027, potential SIA providers now have a clearer basis on which to assess the strategic, regulatory and operational implications of the new framework.

Our latest publication examines the key features proposed for SIAs, including eligibility requirements, qualifying providers and products and the proposed taxation model. It also outlines the government's broader review of the taxation of retail investments. The Roadmap outlines a range of possible reforms, including changes to exit tax rates, a review of the deemed disposal rule and wider administrative simplification measures. While these proposals remain subject to further development, they provide insight into the future direction of Irish retail investment policy. 

For investment firms, credit institutions and other potential SIA providers, the emergence of the SIA framework presents both opportunities and implementation challenges. Although key elements of the framework, including tax rates and thresholds, remain to be determined, the proposals provide a valuable opportunity for firms to identify practical impacts and likely operational and regulatory enhancements. Firms capable of delivering efficient digital experiences, transparent pricing and scalable solutions are likely to be well placed to benefit from the new SIA framework.

ALG's Financial Regulation Advisory team and Tax team can support firms at every stage of their SIA journey, including analyses of existing authorisations and permissions, product structuring, marketing, suitability and appropriateness, cost and charges disclosures and the design of client onboarding processes so they are well prepared when accounts may be offered in 2027.

Read our full briefing here:

For further information, please contact the Partners on our Financial Regulation Advisory team (Eoin O Connor, Patrick Brandt, Eimear O’Brien and Louise Hogan), Partners on our Tax team (James Somerville and Amelia O’Beirne), Sarah Lee, Senior Practice Development Lawyer or your usual ALG contact. 

Date published: 18 September 2026