PIA·IE

Ledger v2026.09.2

The PIA rules ledger

Every rule proposed or confirmed for Ireland's Personal Investment Account, with its status, its source and the date it last changed. Versioned so you can cite it, open so anyone can use it.

Updated 2026-09-03

Where the rules stand today

1

Confirmed

13

Proposed

5

Undecided

1

Excluded

Nothing about the PIA is law yet. The design intent comes from the Department of Finance roadmap published on 31 August 2026; the three numbers that matter most — the flat rate, the tax-free threshold and the annual contribution limit — are all still blank until Budget 2027.

Timeline

Taxation

Contributions

Eligible assets

Providers

Administration

Use the data

Open JSON API

The full ledger is served at /api/public/pia-rules — no key, CORS open, cached for five minutes. Each response carries the ledger version, the status counts, every rule with its source, and the full revision history.

Licensed CC BY 4.0. Cite as: PIA·IE Rules Ledger v2026.09.2, personalinvestmentaccounts.ie/rules.

curl https://personalinvestmentaccounts.ie/api/public/pia-rules

Revision history

  • v2026.09.2 · 2026-09-03

    Exit tax baseline corrected to 38% following Budget 2026.

    • PIA-019 updated: fund and ETF exit tax is now 38%, reduced from 41% in Budget 2026.
    • PIA-009 wording updated to reference the 38% rate.

  • v2026.09.1 · 2026-09-03

    Ledger established from the Department of Finance roadmap.

    • Created 20 entries covering timeline, taxation, contributions, eligible assets, providers and administration.
    • Recorded the current 38% exit tax / 33% DIRT position as the confirmed baseline (PIA-019).

Frequently asked

What is the PIA rules ledger?

A versioned public record of every rule proposed or confirmed for Ireland's Personal Investment Account. Each entry has a stable identifier, a status (confirmed, proposed, undecided or excluded), the date it last changed and the primary source it comes from.

What has actually been confirmed about the PIA?

Very little is legislated. The Department of Finance roadmap of 31 August 2026 sets out the design intent — annual taxation on account value above a tax-free threshold, no deemed disposal, provider-operated tax — but the rate, the threshold and the annual contribution limit are all still undecided and due in Budget 2027.

Can I reuse this data?

Yes. The full ledger is published as JSON at /api/public/pia-rules under CC BY 4.0. Cite it as the PIA·IE Rules Ledger with the version number shown at the top of this page.

How often is the ledger updated?

Whenever a rule changes. Every change is recorded in the revision history at the bottom of this page with a new version number, so you can see exactly what moved and when.

Cite this page

Journalists, advisers and researchers are welcome to reuse this material under CC BY 4.0. Please use this attribution:

PIA·IE, "PIA rules ledger", updated 2026-09-03, https://personalinvestmentaccounts.ie/rules

Ledger version 2026.09.2. Quote the rule identifier (e.g. PIA-004) so readers can check the entry as it stood.

Data requests, chart files and comment: press@personalinvestmentaccounts.ie.

Keep reading

Run your own numbers

Compare a Personal Investment Account against a deposit account and a standard fund over 10, 20 or 30 years — with real Irish rates.

Open the PIA calculator

Information only, not financial or tax advice. Final PIA rules — the contribution limit, the tax-free threshold and the flat rate — are due to be confirmed in Budget 2027 and the related Finance Bill. Figures cited are from the Department of Finance roadmap, Revenue, Skatteverket, GOV.UK and the IRS.

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