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Ireland R&D Tax Credit

Ireland R&D Tax Credit

Administers Ireland innovation tax credit, allowing qualifying companies to claim expanded relief for innovation activity.

Between cyclesRevenue CommissionersIreland

The Ireland Research and Development Tax Credit is a statutory Corporation Tax credit administered by the Revenue Commissioners under Ireland's tax code. For accounting periods commencing on or after January 1, 2024, the credit rate is 30% of qualifying research and development expenditure, increased from the prior rate of 25% pursuant to Finance (No. 2) Act 2023 and Finance Act 2024. The credit i…

Statutory 30% Corporation Tax credit on qualifying research and development expenditure, self-claimed by Irish-resident companies via annual CT1 return with no competitive selection process.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.—
Decision timeiTypical time from the deadline to the funder's decision.—
Project durationiHow long the funded work is expected to run.—
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.—

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Last verified: 22 Jul 2026Source: www.revenue.ie