Start-up companies relief from corporation tax (Section 486C)
Status not published
This funder does not publish a call calendar. Check their page before planning around it.
Relief from corporation tax for the first five years of trading. Full relief where corporation tax due is EUR 40,000 or less in the year, with marginal relief up to EUR 60,000. Capped by reference to employer PRSI paid.
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.
Quick — mostly identity and bank details.
Who can apply
- Under 5 years old
- Stage: pre-seed and seed
- Locally registered entity required
Claimed in the corporation tax return. Only relevant once profitable, but it can be carried forward if unused in the first five years.
Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim
Source. https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/start-up-companies-relief-from-corporation-tax.aspx · not human-checked
Verified on 14 August 2026
Source: www.revenue.ie
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