Irish Research and Development (R&D) Corporation Tax Credit
Creidmheas Cánach T&F
Open continuously
No deadline — apply whenever you are ready.
30% of qualifying R&D expenditure for accounting periods commencing on or after 1 January 2024 (previously 25%). The credit is repaid in three annual instalments; for each instalment the company elects whether it is treated as an overpayment, offset against tax liabilities, or repaid in cash. No cap on qualifying expenditure.
Revenue Commissioners
public · national
Deadline: rolling — Claimed in the corporation tax return; claims must generally be made within 12 months of the end of the accounting period.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Moderate — a form and supporting documents.
Who can apply
- Stage: pre_seed, seed, series_a, growth
- R&D activity required
- Locally registered entity required
Available to companies within the charge to Irish corporation tax carrying out qualifying R&D in Ireland or the EEA. The credit is repayable in cash even for loss-making companies, which makes it materially useful for pre-revenue startups.
How to apply
- Confirm the activities meet the statutory definition of qualifying R&D and record qualifying expenditure. — link
- Claim the credit in the corporation tax return (Form CT1) for the accounting period.
- Elect for each of the three annual instalments how it should be treated (offset or repaid).
What you will need
- Form CT1 corporation tax return with R&D claim
- Contemporaneous technical and financial records of the R&D
Source. https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/research-and-development-rd-tax-credit/index.aspx — checked 2026-08-14
"For accounting periods commencing on or after 1 January 2024, the rate has increased to 30%."