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Unclaimed
Discovery tool, not advice. Every figure is the published rule, not a decision on your case.
Tax credits

Irish Research and Development (R&D) Corporation Tax Credit

Creidmheas Cánach T&F

Status

Open continuously

No deadline — apply whenever you are ready.

Always open
Amount
Not published

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.

Funder

Revenue Commissioners

public · national

Deadline: Open all year — Claimed in the corporation tax return; claims must generally be made within 12 months of the end of the accounting period.

Your odds
Not published

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.

Effort
moderate

Moderate — a form and supporting documents.

Who can apply

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

  1. Confirm the activities meet the statutory definition of qualifying R&D and record qualifying expenditure. — link
  2. Claim the credit in the corporation tax return (Form CT1) for the accounting period.
  3. Elect for each of the three annual instalments how it should be treated (offset or repaid).

What you will need

Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim

Apply on the funder's site

Source. https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/research-and-development-rd-tax-credit/index.aspx

"For accounting periods commencing on or after 1 January 2024, the rate has increased to 30%."

Verified on 14 August 2026

Source: www.revenue.ie

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Paid, separate from Unclaimed

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