Who Is Entitled to R&D Tax Credits?
Eligibility for research and development tax relief in Ireland.
R&D tax credits in Ireland are available to companies that are subject to Irish Corporation Tax and carry out qualifying R&D. This page summarises who is entitled to R&D tax credits under Irish rules. It is for information only.
Companies that can claim
Research and development tax relief is available to companies liable to Corporation Tax in Ireland that carry out qualifying R&D activities. The company must be carrying on a trade and the R&D must relate to that trade. Group and outsourcing rules apply; Revenue Commissioners guidance sets out the details.
Qualifying R&D
The R&D must seek an advance in science or technology and involve the resolution of scientific or technological uncertainty. Revenue publish guidelines on what qualifies. Who is entitled to R&D tax credits depends on meeting these conditions and the relevant legislation.
Exclusions and limits
Certain expenditure and activities are excluded or restricted. Revenue Commissioners guidance and the legislation set out exclusions and any caps. For your situation, check Revenue and, if needed, take professional advice.