On 07/01/2026, Revenue published preliminary results for 2025, including tax and duty collected, services provided to customers, timely compliance rates, and yield from a range of compliance and enforcement interventions.

Addressing non-compliance
Revenue’s approach to non-compliance in 2025 remained grounded in the Code of Practice for Revenue Compliance Interventions, applying a graduated and proportionate response based on taxpayer behaviour and risk. During 2025, we completed over 291,600 audit and compliance interventions, yielding €734 million, settled 189 tax avoidance cases yielding €41.7 million, and secured 204 criminal convictions for tax evasion offences. Revenue also published 113 settlements in the List of Tax Defaulters.

Following the Supreme Court judgment in 'Revenue Commissioners v Karshan (Midlands) Ltd t/a Domino’s Pizza', Revenue provided employers with an opportunity to regularise bona-fide misclassification of employees for 2024 and 2025 without penalty or interest. Detailed guidance was published to assist employers in making accurate disclosures. The deadline to avail of the disclosure opportunity is 30 January 2026.

During 2025, Revenue strengthened its controls over tobacco products by introducing measures governing the movement of duty-paid tobacco from other EU Member States. These measures, which came into effect in December 2025, provide greater clarity and certainty around excise duty reliefs for personal use. This forms part of Revenue’s wider strategy to tackle illicit tobacco trade, protect Exchequer revenues and support Government public health objectives.

In addition to tobacco and drugs, Revenue also targeted consignments of nitrous oxide intended for misuse, seizing products with an estimated value of €1.3 million during 2025. Director General of Customs, Commissioner Ruth Kennedy noted: “Revenue’s enforcement teams, in cooperation with national and international law enforcement partners, continue to target and disrupt the illegal supply of tobacco and drugs. In 2025, teams seized over 46.9 million cigarettes and 39,100 kilos of drugs, with an estimated value of €191.1 million. 2025 recorded the second highest cocaine seizures of the past decade, surpassed only by 2023 when €157 million of cocaine was seized on board MV Matthew. These activities remain central to protecting the integrity of Ireland’s borders, supporting legitimate trade and safeguarding the Exchequer.”

During 2025, Revenue further strengthened its maritime enforcement capability with the introduction of the RCC Cosaint, enhancing the State’s capacity to detect and disrupt smuggling activity at sea.

See page 5 - Seizures and detections for drugs and tobacco.