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Office of the Revenue Commissioners

15 schemes tracked

Knowledge Development Box (KDB)

The Knowledge Development Box (KDB) is an OECD-compliant intellectual property regime providing Corporation Tax relief on income a company earns from qualifying assets it created through its own qualifying R&D activities, such as computer programmes or patented inventions. From 1 October 2023, a qualifying company can deduct 20% of its qualifying profits, giving an effective 10% tax rate, for accounting periods commencing before 1 January 2027.

Grant range
Value based on deductible expenses
Funding level
20%
Support type
Tax Relief
Last checked
4 Sept 2026
Start this application on Office of the Revenue Commissioners's website (opens in a new tab)

About this scheme

The Knowledge Development Box (KDB) is an OECD-compliant intellectual property regime that gives Corporation Tax relief on income a company earns from qualifying assets, such as computer programmes, patented inventions, or (for small companies) IP certified as patentable but not yet patented. To qualify, the company's accounting period must begin on or after 1 January 2016, the qualifying asset must be 'usable' and income-generating, and the company must have created it through its own qualifying R&D activities. The relief gives an effective tax rate as low as 6.25%-10% on qualifying profits, depending on when the accounting period falls, and has been extended to cover accounting periods commencing before 1 January 2027. A company applies for KDB relief directly on its Corporation Tax return, submitted through the Revenue Online Service (ROS); further detail is set out in Revenue's Knowledge Development Box guidance note.

Who can apply

  • The company's accounting period must begin on, or after, 1 January 2016
  • The company must earn income from a usable qualifying asset
  • The company must have created the usable qualifying asset itself from qualifying Research and Development (R&D) activities
  • A qualifying asset includes: a computer programme; an invention protected by a qualifying patent; or, for small companies, IP certified as patentable (but not patented) by the Controller of Patents
  • The relief applies to accounting periods commencing before 1 January 2027
  • From 1 October 2023, a qualifying company can deduct 20% of its qualifying profits, giving an effective tax rate of 10% on that income; up to 30 September 2023, the deduction was 50% of qualifying profits, giving an effective rate of 6.25%

How to apply

  1. Confirm the company earns income from a usable qualifying asset that it created through qualifying R&D activities, in an accounting period beginning on or after 1 January 2016.
  2. Sign in to the Revenue Online Service (ROS).
  3. Apply for KDB relief on the company's Corporation Tax (CT) return.