Research and Development Tax Credit
Status not published
Claimed with the corporation tax return; the claim must be made within 12 months of the end of the accounting period in which the expenditure was incurred - a hard deadline with no extension.
Refundable credit on qualifying R&D expenditure. The rate was increased to 30% (from 25%) for accounting periods beginning on or after 1 January 2024. Payable in three instalments, or in full in year one below a first-year payment threshold.
Revenue Commissioners
public · national
Deadline: rolling — Claimed with the corporation tax return; the claim must be made within 12 months of the end of the accounting period in which the expenditure was incurred - a hard deadline with no extension.
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
The single most valuable non-dilutive support for Irish R&D startups because it is refundable in cash even when loss-making. The 12-month claim deadline is strict. Grant funding must be deducted from qualifying expenditure.
How to apply
- Identify qualifying R&D activities under the science and technology test
- Track qualifying expenditure (staff, materials, plant, subcontracting within limits)
- Prepare technical and financial documentation contemporaneously
- File the claim with the CT1 return within 12 months of the period end
- Revenue may raise queries or audit
What you will need
- Technical report describing the scientific or technological uncertainty and advance
- Detailed expenditure schedule
- Timesheets or equivalent staff-time records
Source. https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/research-and-development-rd-tax-credit/index.aspx — checked 2026-08-14 · not human-checked