Revenue 30% R&D Tax Credit (Refundable Cash Credit)
30% corporation tax credit for companies carrying on qualifying research and experimental development in Ireland. Payable as a direct cash refund for pre-profit startups.
Scheme Overview & Underwriting Criteria
Ireland’s 30% R&D Tax Credit provides early-stage and deeptech startups with a substantial cash rebate against qualifying technological innovation expenditures. Even with zero corporation tax liability, the credit is paid out in three annual cash instalments.
Approved vs. Ineligible Expenditure Schedule
- •Direct payroll expenses of software engineers, data scientists, and technicians
- •Subcontracted R&D consultancy (up to €20,000 or 15% of internal spend)
- •Consumables, cloud compute server costs directly incurred in R&D experiments
- •Specialized laboratory equipment and technical software prototyping licenses
- •Routine bug fixes, minor UI tweaks, or cosmetic website themes
- •Standard sales and administrative salaries
- •Advertising, general business development, and market surveys
- •Capital expenditure already grant-funded by other state agencies without netting
Required Documents & Assessor Submission Pack
Common Disqualification Red Flags
Assessor Underwriting Warning & Cashflow Timing
Must maintain contemporaneous documentation proving resolution of scientific or technological uncertainty. Retrospective documentation created during an audit is rejected.
Test your venture against this grant in 60 seconds
Startup Preflight cross-references your concept canvas, headcount, location, and technical work packages against Revenue 30% R&D Tax Credit (Refundable Cash Credit) underwriting criteria before you apply.