Rewarding Innovation: Ireland’s R&D Tax Credit

Ireland’s R&D Tax Credit is one of the country’s most valuable innovation incentives. With the rate now increased to 30%, stronger cashflow options, and clearer rules on documentation and pre-notification, understanding the scheme has never been more important.

In this practical guide, you’ll learn:

→  How the 30% tax credit works, and how it interacts with the 12.5% corporation tax deduction

→  What Revenue considers “qualifying R&D”

→  Eligible cost categories

→  How repayment works

→  A clear explanation of the new Pre-Filing Notification requirement and who needs to submit it

→  The step-by-step R&D claim process and what Revenue may request in an audit

All insights are drawn directly from Revenue guidance and ABGi Ireland’s 14+ years of supporting Irish businesses with R&D Tax Credit claims.

Who is this guide for?

✅  Irish SMEs developing new products or processes

✅  Larger companies managing multi-disciplinary R&D portfolios

✅  Businesses facing scientific or technological uncertainty

✅  Finance, tax, engineering, or compliance leaders who want a clear, non-technical overview

✅  Companies preparing for upcoming claims or tightening documentation

Whether you’re claiming for the first time or reviewing your existing approach, this guide will help you:

• Understand eligibility in simple, practical terms

• Avoid common mistakes in technical justification and cost tracking

• Prepare for Revenue audits with the right evidence

• Ensure you meet pre-notification rules

• Strengthen and future-proof your R&D tax credit strategy