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

Research and Development Tax Credit

Status

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.

Open now
Amount
Not published

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.

Funder

Revenue Commissioners

public · national

Deadline: Open all year — 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.

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

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

  1. Identify qualifying R&D activities under the science and technology test
  2. Track qualifying expenditure (staff, materials, plant, subcontracting within limits)
  3. Prepare technical and financial documentation contemporaneously
  4. File the claim with the CT1 return within 12 months of the period end
  5. Revenue may raise queries or audit

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 · not human-checked

Verified on 14 August 2026

Source: www.revenue.ie

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Paid, separate from Unclaimed

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