Ireland R&D tax incentive

Overview

Scheme	R&D corporation tax credit
Administered by	Office of the Revenue Commissioners (Revenue)
Benefit type	Corporation tax credit, payable in instalments
Rate	30% of qualifying expenditure for accounting periods beginning on or after 1 January 2024. 35% where the corporation tax return filing date is on or after 23 September 2027, which typically means accounting periods ending on or after 31 December 2026.
Refundable	Yes. The credit is paid in three instalments. The first is the greater of 50% of the claim or a fixed threshold: €75,000 for periods commencing on or after 1 January 2025 that end before 31 December 2026; €87,500 where the 35% rate applies.
Before you claim	Companies claiming for the first time, or that have not claimed in the previous 3 years, must notify Revenue in advance, at least 90 days before the claim, using a prescribed form.
Claim deadline	Within 12 months of the end of the accounting period in which the expenditure was incurred

Who can claim. Companies within the charge to Irish corporation tax that carry on qualifying R&D activities.

Eligibility

Qualifying R&D activities are systematic, investigative or experimental activities in a field of science or technology. They must be basic research, applied research or experimental development, must seek to achieve scientific or technological advancement, and must involve the resolution of scientific or technological uncertainty.

Documentation

Keep records made at the time that show the scientific or technological uncertainty, the work carried out to resolve it and the expenditure incurred.

Calculation and rates

Item	Detail
Credit rate	30% of qualifying expenditure
Later periods	35% where the corporation tax return filing date is on or after 23 September 2027, which typically means accounting periods ending on or after 31 December 2026
First instalment	The greater of 50% of the claim or a fixed threshold: €75,000 for periods commencing on or after 1 January 2025 that end before 31 December 2026; €87,500 where the 35% rate applies
Payment	Paid in three annual instalments, as an offset against tax or a repayment

How to claim

Notify Revenue if requiredFirst-time claimants, and companies that have not claimed in the previous 3 years, must notify Revenue before making the claim, at least 90 days before the claim, using a prescribed form.
Identify qualifying activities and expenditureTest each activity against the definition and link the expenditure to it.
Claim on the corporation tax returnMake the claim within 12 months of the end of the accounting period, and elect whether each instalment is offset or repaid.

Event	When
Pre-filing notification	At least 90 days before the claim, using a prescribed form, if required
Claim	Within 12 months of the end of the accounting period

Official sources

Educational content only, not tax advice. General information on the Ireland scheme, checked against the sources above on 1 October 2026. See the disclaimer.

Programs for Ireland

Qualifying R&D activities, the 30% and 35% rates, payment in three instalments, pre-filing notification and the 12 month time limit.

Program	For
R&D Tax Fundamentals The grounding every claimant needs, in any of the countries we cover: what research and development means for tax purposes, how a claim is built from project to filing, which records stand up to review, and how to work with an advisor from an informed position.	Companies & in-house finance teams	Register interest
Technical Teams Program For engineers, scientists and project leads whose work is the subject of a claim: why their input matters, how to identify uncertainty, record work as it happens and write the narrative.	Companies & in-house finance teams	Register interest
Startups and Scale-ups For founders and early finance hires: whether a claim is worth making, how to set up records from day one, how funding interacts with the incentive and what the first claim involves.	Companies & in-house finance teams	Register interest
In-House Finance Team Program For finance and tax teams that want to run R&D claims internally, or manage an external advisor from a position of knowledge: project identification workshops, time capture, cost allocation, the technical narrative, internal review and fee benchmarking.	Companies & in-house finance teams	Register interest
Advisor and Practitioner Program For accountants and advisors who prepare claims for clients: legislation and guidance, eligibility analysis, advanced calculations, technical interviews, reports, disputes, and ethics, integrity and fee arrangements.	Tax professionals	Register interest
Leadership Briefing: R&D Tax Relief for Executives A short, board-level overview for founders, directors and executives: what the incentive is worth to the business, the risks of a poorly prepared claim, how to govern the process, and what good advisors cost.	Companies & in-house finance teams	Register interest

Guides

05 Sept 2026How to document R&D activities as you go: a calendar for the financial yearContemporaneous records are the difference between a claim that is defended in an afternoon and one that is argued about for a year. Here is a documentation routine a busy team can actually keep.Documentation and compliance 28 Aug 2026Common R&D claim mistakes and how to avoid themThe same handful of errors appear in weak claims in every jurisdiction. Most are avoidable with a little structure. Here are the ones that matter, why they matter, and what to do instead.Running a claim 14 Aug 2026Qualifying versus non-qualifying activities: where the line really sitsEvery R&D scheme draws a line between the work that qualifies and the work around it. The line is in a similar place in every country. Here is how to find it in your own projects, with examples.Eligibility

Ireland: R&D corporation tax credit