About This Tax Incentive
30% tax credit on qualifying R&D expenditure. Refundable over 3 years if company is not yet profitable. Covers staff costs, materials, and subcontracted R&D.
Eligibility Requirements
Any Irish company carrying out qualifying R&D activities in Ireland or the EEA. Must meet Revenue's definition of R&D.
Keywords
tax-creditR&Drevenueinnovation