Skip to content
AusGrant
National Open IE-RD-TAX-CREDIT-IE-REVENUE-RD-TAX-CREDIT

Research and Development (R&D) Tax Credit

Revenue (Office of the Revenue Commissioners) (Revenue) · Entitlement · R&D Tax Relief

At a glance

Research and Development (R&D) Tax Credit is a national entitlement grant from Revenue (Office of the Revenue Commissioners) for the r&d tax relief sector. Funding: 25% tax credit on qualifying R&D expenditure. Eligible applicants: Companies within the charge to Irish corporation tax carrying out qualifying R&D activities in Ireland or the EEA/UK. See the official Revenue guidance for the qualifying-activity tests. Applications are accepted on a rolling basis. Apply via the official listing at www.revenue.ie.

Amount
25% tax credit on qualifying R&D expenditure
Deadline
Rolling
Type
Entitlement
Status
Open

About this program

Research and Development (R&D) Corporation Tax credit It looks like you have JavaScript disabled. Certain parts of this website may not work without it. Please enable JavaScript for the best experience. Your choices on cookies Our website uses cookies in order for our feedback functionality to work. You can choose to set these optional survey cookies that are described below. You can find more information on how we use our cookies in our Privacy Statement . You can change your cookie preferences at any time by visiting this hub. Survey cookies Survey cookies are set by a third-party service provided by Qualtrics. These cookies are required in order for our feedback functionality to work. The survey cookies collect information about the page you are providing feedback from. When you save your survey cookies choice below, a cookie will be saved on your device to remember your choice. These...

Who can apply

Companies within the charge to Irish corporation tax carrying out qualifying R&D activities in Ireland or the EEA/UK. See the official Revenue guidance for the qualifying-activity tests.

How to apply

Claimed through the company's Corporation Tax return (Form CT1) via Revenue Online Service (ROS), normally within 12 months of the end of the accounting period.

Apply at official source