State demands more from private sector
The Mason Hayes and Curran (MHC) knowledge annual review asserts that 2026 is a watershed year for the State’s legal framework.
It points to the Regulation of Artificial Intelligence Bill 2026 which makes the "distributed model" of enforcement a reality.
Instead of a single AI tsar, Ireland has empowered 15 separate national authorities – including the Central Bank and the Data Protection Commission, with the new National AI Office (NAIO) taking the lead.
For firms, the stakes are serious – violations of prohibited AI practices now carry fines of up to €35 million or 7% of global turnover, MHC points out.
Bans on AI for social scoring or unfair biometric categorisation have been in effect since February 2025.
The window for building compliance is closing, the review warns.
Housing
The residential landscape is undergoing an equally seismic shift with the Residential Tenancies (Miscellaneous Provisions) Bill 2026.
This introduces a new two-tier system on 1 March.
- Tenancies of Minimum Duration (TMDs): All new tenancies will now operate on rolling six-year cycles, significantly curtailing ‘no-fault’ evictions,
- Inflation Link: Rent increases are now hard-linked to the Consumer Price Index (CPI), with a strict 2% annual cap,
- Landlord divide: In a bid to stem the exodus of smaller investors, the law now distinguishes between ‘small’ landlords (three or fewer properties) and corporate entities, granting the former slightly more flexibility to end tenancies for family use or sale.
Security and sanctions
The review also highlights a new normal in international trade.
As the EU’s 19th sanctions package takes hold, the definition of ownership has been sharpened.
The threshold for control has moved from more than 50% to 50% or more, a change that aligns Irish and EU standards with the US, though notably creates a divergence with British law.
Simultaneously, the Screening of Third Country Transactions Act is now in full swing, MHC points out.
Any non-EU investment in critical Irish infrastructure—valued at €2 million or more involving ‘third country’ (non-EU/EEA/Swiss) undertakings — is now subject to mandatory ministerial review.
Failure to notify can result in criminal penalties.
Transactional lawyers report that ‘over-notification’ has become the standard defence against criminal penalties that can reach €4 million, the review states.
Cybersecurity resilience
Also key in the 2026 outlook is the long-awaited arrival of NIS2 and the Cyber Resilience Act (CRA).
Transposition of the NIS2 into Irish law is expected in the first quarter of this year, bringing 18 critical sectors under intense cybersecurity scrutiny.
By September 2026, manufacturers of digital products must, for the first time, report actively exploited cyber vulnerabilities to authorities within 24 hours.
The MHC knowledge team identifies the theme of 2026 as transparency.
Across all of these key areas – the new Rent Price Register, mandatory AI incident reporting, and pension auto-enrolment (which started on January 1), the Irish State is demanding more data and more accountability from the private sector than ever before, the review states.