Factsheets

Ireland's R&D tax credit: Guide to maximise 30% credit for tech and life sciences companies. Discover eligibility, benefits, and application process.

Discover how Budget 2025 enhances R&D tax credit opportunities for innovation-focused companies. Maximise your R&D investments with expert guidance.

Finance Act 2022 introduced significant changes to the R&D tax credit regime. Most of the changes accommodate the OECD Pillar Two GloBE rules and therefore were expected. Some of the practical issues now arising were not foreseen. In this insight, we summarise the new R&D regime and highlight the key practical considerations for companies.