How Much Is R&D Tax Relief?
Rates and typical amounts for research and development tax credits in Ireland.
The amount of R&D tax relief you can receive in Ireland depends on the rate set by legislation and your qualifying expenditure. This page explains how much R&D tax relief is typically available. It is for information only; current rates are on Revenue.ie.
Credit rate and base
The research and development tax credit is calculated as a percentage of qualifying R&D expenditure. The rate and any limits are set by Irish legislation and can change. Revenue Commissioners publish the current rate and how to calculate the credit.
Use of the credit
The credit can be offset against Corporation Tax. Unused credit may be carried forward or, in certain circumstances, paid. The exact rules are in the legislation and Revenue guidance.
What affects the amount
The actual amount of R&D tax relief depends on qualifying expenditure, the rate in force, and your tax position. Other reliefs and caps may apply. For an estimate, use Revenue guidance or speak to a qualified adviser.
How R&D tax credits work · Who is entitled? · R&D tax legislation