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Ireland R&D Tax Credit

Supports Corporation Tax credit on qualifying science innovation expenditure self-claimed no competitive selection.

Revenue CommissionersIrelandTax credit

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 liabili…

Each grant below is a distinct funding opportunity with its own eligibility, scope, and deliverables.

Last verified: 31 May 2026Source: www.revenue.ie