Research and Development Tax Credits

The Irish research and development ("R&D") tax credit regime provides a 30%* credit for qualifying expenditure on qualifying activities. Significantly, this tax credit can be used to reduce a company’s corporation tax liability or can be claimed as a cash refund if the company does not have a liability.

This tax credit is applicable to all internal R&D costs incurred from within the EEA, affording a company an effective tax deduction of up to 42.5%, with the added benefit of the possibility of the value of the R&D tax credit being refunded where there is an insufficient level of taxable profits within the company/group.


   *R&D Tax Credits are rising to 35% for accounting periods commencing on or after 1st January 2026. 


A company may be eligible if it is doing any of the following:

  • Developing a new product, process, system, or platform
  • Working to reduce the environmental impact of the manufacturing process
  • Working to improve existing products, methods, or processes
  • Working on the next generation of an existing technology.

The benefits of the R&D tax credit are available across all industries. We have worked with companies in sectors such as:

  • Pharmaceuticals
  • Medtech
  • Technology, Software, Gaming & Hardware
  • Manufacturing
  • Financial Services
  • Agribusiness
  • Biosciences
  • Construction Materials
  • Food Production & Processing
  • Forest Production & Processing
  • Mining, Oil & Gas

The R&D Tax Credit regime can be complex, but with the right support, the process becomes clear, efficient, and rewarding.

BDO’s multi-disciplinary team of tax specialists, engineers, and scientists works alongside your business to identify qualifying activities, prepare robust documentation, and ensure your claims meet all legislative and Revenue requirements. Our goal is simple — to help you secure the R&D tax credits you’re entitled to, while keeping the process straightforward and low-impact for your team.

We provide end-to-end support across every part of the claim process, including:
• Technical report preparation
• Financial information compilation
• Documentation and tracking systems
• Revenue audit and review support

Our approach is designed to strengthen both current and future claims. By guiding your teams to recognise and document qualifying R&D activities, we help you build lasting internal capability and reduce the risk of underclaiming.

As your business evolves, we can also assess how operational or structural changes may affect your R&D eligibility, ensuring your claims remain accurate and optimised. Where relevant, your R&D Tax Credit is reviewed in tandem with other available incentives—such as the Knowledge Development Box and R&D grants—so you can make the most of every opportunity to fund innovation and drive growth.

Try our free online R&D Assessment Tool to help determine whether your company may be eligible for the tax credit, or contact us using the form below for further support.

Contact our expert today!

Mark-OSullivan-partner-bdo-ireland

Mark O'Sullivan

Partner, Research & Development Incentives, BDO Dublin
View bio