Is the R&D credit 30% or 35%?

30% for accounting periods starting from 1 January 2024. 35% where the period's return date is on or after 23 September 2027, which in general means periods ending 31 December 2026 or later.

How is the credit paid?

In three instalments. The first is the greater of €87,500 (€75,000 for earlier periods), or the whole credit if smaller, and half the credit. The second is three fifths of the rest, the third is the balance.

What did Budget 2027 change?

It proposes raising the first payment limit from €87,500 to €105,000, and the subcontracting limits to 20% and €200,000. It also adds extra relief for research wage costs. These depend on Finance (No. 2) Bill 2026.

Company

R&D tax credit

Work out your company's R&D tax credit at 30% or 35%, the three instalments, and what the first one does to this year's tax.

Self-assessment tool. The figures come from your own answers. It isn't advice, and you're responsible for what you file or claim. heypenny.ie is a trading name of Kinch Press. Read the disclaimer.

Common questions

Is the R&D credit 30% or 35%?: 30% for accounting periods starting from 1 January 2024. 35% where the period's return date is on or after 23 September 2027, which in general means periods ending 31 December 2026 or later.
How is the credit paid?: In three instalments. The first is the greater of €87,500 (€75,000 for earlier periods), or the whole credit if smaller, and half the credit. The second is three fifths of the rest, the third is the balance.
What did Budget 2027 change?: It proposes raising the first payment limit from €87,500 to €105,000, and the subcontracting limits to 20% and €200,000. It also adds extra relief for research wage costs. These depend on Finance (No. 2) Bill 2026.

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