Research and Development (R&D) Corporation Tax Credit
Tax credit for expenditure on research and development (R&D)
The R&D Tax Credit can help your business pursue research and development projects and contribute to innovation and productivity.
Who is it for?
You may be eligible if:
The company carries out qualifying R&D activities in Ireland, the European Economic Area (EEA), or the United Kingdom, and
Is within the charge of corporation tax in Ireland.
A company may qualify for the R&D Corporation Tax Credit if its R&D activities meet the following criteria:
Involve systematic, investigative, or experimental activities
Are in the field of science or technology
Involve one or more of the following categories of R&D: basic research, applied research, or experimental development
Seek to achieve a scientific or technological advancement
Involve the resolution of scientific or technological uncertainty
https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/research-and-development-rd-tax-credit/index.aspx
Type of support: Tax Incentives & Reliefs
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First seen 29 Sept 2026, last checked 02 Oct 2026. 1 recorded version.
- 29 Sept 2026 · 303f1a4ed962