Ireland R&D Tax Credit
Supports Corporation Tax credit on qualifying science innovation expenditure self-claimed no competitive selection.
The R&D Tax Credit is a statutory Corporation Tax credit administered by Revenue on qualifying research and development expenditure. It is not a grant and not a competitive award. The credit rate was increased from 25% to 30% for accounting periods commencing on or after 1 January 2024 (per Finance (No. 2) Act 2023 / Finance Act 2024). Two regimes exist: the original credit set against CT liability, and a new R&D Corporation Tax Credit treated as an overpayment repaid in three annual instalments. Claims are self-assessed via the CT1 annual Corporation Tax return. Revenue administers pre-filing notification requirements for some claims and may audit for compliance with the statutory definition of qualifying R&D. Eligible activities must be systematic, investigative, or experimental; fall within science or technology; and seek to resolve scientific or technological uncertainty. Activities may be carried out in Ireland, the EEA, or the UK.
Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.