Ireland R&D tax credit calculator
Estimate the 35% R&D Corporation Tax Credit and how it's paid out over three years, figures current as of October 2026.
In general, a period ending 31 December 2026 or later has its return due on or after 23 September 2027 and gets 35%, with €87,500 paid in year one. Earlier periods get 30% and €75,000.
Qualifying cost for one accounting period, net of any grant funding: science-tested staff, materials, overheads and plant apportioned to the work, plus outsourced R&D within limits. Grant-aided spend doesn't qualify. Eligibility is assessed case by case: enter only spend you're confident is eligible.
Enterprise Ireland, IDA or other grants toward the R&D. Grant-aided spend doesn't qualify, so it's deducted here. Leave at 0 if none.
The hard part isn’t the maths
Whether an activity passes the science test, which costs are eligible, subcontractor and grant limits, and the capital/revenue split all shape a real claim, and Revenue can audit it. Treat this as a sizing estimate. Applies to accounting periods with a tax return due on or after 23 September 2027 (in general, those ending 31 December 2026 or later).
R&D tax credit
35% of €0.00€0.00
Plus a €0.00 trading deduction · €0.00 combined benefit (47.5%)
- Year 1 instalmentOn filing: cash or offset
- €0.00
- Year 2 instalment12 months later
- €0.00
- Year 3 instalment24 months later
- €0.00
- Total credit
- €0.00
Year one is 50% of the credit (it beats the €87,500 floor); the balance splits 30% / 20% across years two and three.
Paid in three instalments
The credit isn’t netted against your Corporation Tax first: you elect, for each instalment, to offset it against tax due or take it as a cash refund. A claim of €87,500 or less is paid in full in year one.
This is an indicative estimate only, not tax advice. Figures are general and may not reflect reliefs, exemptions or your specific circumstances. Confirm any figure with a qualified adviser or revenue.ie before acting on it.
Rates current as of October 2026. Source: revenue.ie
Budget 2027 announced a higher first-year payment (€87,500 to €105,000) and wider subcontracting limits. The Finance Act will set when they start, so this calculator still uses the current rules. Announced in Budget 2027, subject to the Finance Bill (checked 29 October 2026). See what Budget 2027 changes for you →
Content reviewed by Arif Bhuiyan, FCA, ACA, MBA, MSc, and a group of Ireland-based finance professionals who want to make financial literacy easier for people in Ireland.
35% of qualifying spend
The credit is 35% of qualifying R&D expenditure, on top of the 12.5% trading deduction the same spend attracts, a combined benefit of about 47.5%. The 35% and the €87,500 first-year amount apply to accounting periods with a tax return due on or after 23 September 2027 (in general, periods ending 31 December 2026 or later). Earlier periods get 30% and €75,000.
Paid over three years
The first €87,500 (or 50% of the credit, whichever is greater) is payable in year one; the balance follows across years two and three. You elect cash refund or offset against tax due, it isn't netted against Corporation Tax first.
Qualifying is the hard part
The science test, eligible cost categories, subcontractor and grant limits and the capital/revenue split shape a real claim, and Revenue can audit it. Use this to size the benefit.
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