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R&D tax credit · Ireland

Illustrative planning only. Pair outputs with counsel and published standards in the compliance library. Prefer the guided path? Decide path (US / UK / Canada).

Inputs

Qualifying R&D expenditure

Estimate

Recommended · EURHighest net

€300,000

R&D tax credit

30% of qualifying R&D expenditure.

Effective benefit · 30.0% of qualifying spend

  • Payable in instalments or offset against corporation tax; the first-year payable threshold is 75,000.
Qualifying expenditure
1,000,000
Credit rate
30%

Parameters as of 2026-07. Administering authority: Irish Revenue. Primary source: Research and Development (R&D) tax credit. Program notes: standards library.

Illustrative estimate only, not tax advice. Actual outcomes depend on facts, current law, and qualified advice. Confirm parameters with the administering authority.

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Primary sourcesOfficial
Revenue logo
Office of the Revenue Commissioners

Administering authority · revenue.ie

Last verified 2026-07 · Revenue