Employment Investment Incentive
Attract investors to early-stage companies through tax relief
The Employment Investment Incentive (EII) can help your new business attract risk finance equity by providing tax relief to your investors.
Who is it for?
The Employment Investment Incentive (EII) helps small and medium enterprises attract investment by offering an Income Tax relief to private investors. Most trading activities are included in the scheme but certain professional services such as legal and medical services are excluded.
You may be eligible if:
Your company is an unquoted micro-enterprise or SME carrying out a qualifying trade
You are a new company that has not yet commenced operations
You are a company operating less than seven years since your first commercial sale
You are a company in operating less than ten years since incorporation
Your company is expanding into a new economic activity
Eligibility is subject to terms and conditions which can be found on the Revenue website.
Cronologia delle modifiche
First seen 29 Sept 2026, last checked 02 Oct 2026. 1 recorded version.
- 29 Sept 2026 · 22ad512dd145