Ireland: Research and Development Corporation Tax Credit New

Duration: See official source; period and applicable tax year require confirmation.

Value you get:

35% applies where the specified return date is on or after 23 September 2027; generally accounting periods ending 31 December 2026 or later. Other periods may differ.

Eligibility Criteria:

Companies within Irish corporation tax carrying out qualifying scientific or technological R&D.

Application Process:

Claim through Revenue Online Service in the corporation tax return. First-time and certain returning claimants must notify Revenue in advance.

Restrictions and Conditions

Claims generally due within 12 months after the accounting period. Qualifying activities, geographic rules and record requirements apply.

Potentially relevant to qualifying geothermal research by an Irish company; project eligibility is unconfirmed.

Eligibility: Companies within Irish corporation tax carrying out qualifying scientific or technological R&D.

Important conditions: Claims generally due within 12 months after the accounting period. Qualifying activities, geographic rules and record requirements apply.

Official source

Information reviewed 29 October 2026. Project-specific eligibility and current rules require confirmation.

Required Docs:

Project, eligible cost, tax and application documentation as required by the applicable authority.

Contact Details:

Not Provided

Updated August 2023. This content was crafted by an associate of Najafi Capital (“Najafi”) and is presented strictly for informational objectives. The details on this page neither advocate for nor dissuade the subscription, acquisition, or sale of any security or offering. The material Najafi evaluates for project owner screening and due diligence stems directly from the project owner presenting the investment opportunity. While Najafi perceives the information to have been sourced from trustworthy channels, there is no absolute assurance, warranty, or representation concerning its authenticity. Najafi renounces any liability regarding content provided by the project owner, inclusive of the data utilized to fulfill elements outlined on this page. Najafi is not accountable for the precision, legality, or the affirmation of subsequent details shared by the project owner.

Prospective investors are urged to perform their individual due diligence and authenticate the provided data. Investing inherently encompasses risks, inclusive of the potential loss of capital invested. All investors are recommended to ponder over these aspects in tandem with a chosen professional consultant to ascertain the suitability of an investment.

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