Revenue Commissioners
16 schemes tracked
- Accelerated Capital Allowance (ACA)The Accelerated Capital Allowance (ACA) is a tax incentive scheme that lets eligible businesses deduct the full cost of qualifying energy efficient equipment from their profits in the year of purchase, instead of spreading it over eight years under the standard Wear and Tear Allowance. It is available to companies, sole traders and farmers who pay corporation tax or income tax on trading or professional income in Ireland.Value based on income and eligible expenditure
- Capital allowances for intangible assetsCapital allowances for intangible assets let a company claim capital allowances on capital expenditure incurred on specified intangible assets, such as patents, copyrights, trademarks and know-how, treated as plant and machinery for capital allowances purposes. The allowance is claimed either via amortisation/impairment charged in the accounts or a fixed 15-year write-down, and is capped at 80% of the relevant trade's trading income per accounting period for expenditure incurred on or after 11 October 2017.Up to 80% of trading income
- Digital Games ReliefThe digital games Corporation Tax (CT) credit is a relief for digital games development companies on certain costs of designing, producing and testing a digital game, provided the game passes a cultural test administered by the Department of Culture, Communications and Sport. The credit is 32% of the lowest of eligible expenditure, 80% of total qualifying expenditure, or €25 million per game.Up to €25,000,000 tax relief
- Employment Investment Incentive (EII)The Employment Investment Incentive (EII) is a tax relief that encourages individuals to provide equity-based finance to trading companies, in return for shares that must be held for at least four years. The maximum annual investment eligible for relief is €500,000 where shares are held for at least seven years, or €250,000 where held for four years, for shares issued after 8 October 2019.Up to €500,000 tax relief
- Film Relief (Section 481 Film Tax Credit)Film Relief (Section 481 Film Tax Credit) is a Corporation Tax credit available to producer companies in the film and television production industry, worth 32% of the lowest of eligible expenditure, 80% of total qualifying film production costs, or a cap of €125 million for projects certified on or after 28 March 2024. An enhanced 40% rate ('Scéal uplift') can apply to qualifying lower-budget films under €20 million in qualifying expenditure, certified on or after 20 May 2025.Up to €125,000,000 taz credit
- Foreign Earnings Deduction (FED)Foreign Earnings Deduction (FED) is an Income Tax relief for individuals who are Irish tax resident but work temporarily in a specified 'relevant state', reducing taxable employment income but not income for USC or PRSI purposes. From 1 January 2026 the deduction is the lesser of €50,000 or a specified amount calculated from qualifying days worked abroad, employment income, and total days in the tax year.Up to €50,000 tax relief
- Key Employee Engagement Programme (KEEP)KEEP is a tax-efficient share option scheme, available for qualifying options granted between 1 January 2018 and 1 January 2029, that lets an employee acquire company shares at a fixed price in future without paying Income Tax, USC or PRSI on any gain at exercise. It is subject to conditions on the share option (10-year limit, 12-month minimum before exercise), the employee (minimum hours, no material interest over 15%), and the company.up to €100,000 per employee per year. Lifetime cap of €300,000 per employee
- 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.Value based on deductible expenses
- Living City Initiative (LCI)The Living City Initiative (LCI) gives Income Tax or Corporation Tax relief on money spent refurbishing or converting residential or commercial properties in designated Special Regeneration Areas of Cork, Dublin, Galway, Kilkenny, Limerick and Waterford. It offers Owner-Occupier Residential Relief, Rented Residential (landlord) Relief, and Commercial Relief, and runs until 31 December 2027, after which no further refurbishment or conversion work will qualify.Up to €200,000 tax relief
- Market capitalisation exemptionThe market capitalisation exemption is a Stamp Duty exemption, available from 1 January 2026 to 31 December 2030, for transfers of stocks and marketable securities admitted to trading on a relevant market where the issuer's market capitalisation was below €1 billion. A valid notification of the issuer's market capitalisation must be made to Revenue before the exemption can apply to a transaction.Varies based on Stamp Duty liability
- Relief for Pre-Trading ExpensesRelief for Pre-Trading Expenses (section 82 of the Taxes Consolidation Act 1997) allows certain expenses incurred by a trade or profession in the three years before it commences to be treated as incurred on the date of commencement, and deducted in calculating its trading income. It applies to trades or professions, whether incorporated or not, that commenced on or after 22 January 1997.Value based on deductible expenses
- Research and Development (R&D) Corporation Tax CreditExpenditure incurred by a company on qualifying Research and Development (R&D) activities may qualify for the R&D Tax Credit or the R&D Corporation Tax Credit, both calculated at 30% of qualifying expenditure for accounting periods commencing on or after 1 January 2024 (25% previously). The R&D Corporation Tax Credit is mandatory for accounting periods commencing on or after 1 January 2023 and is repaid in three annual instalments rather than offset directly against Corporation Tax liabilities.Value depends on eligible expenditure
- Revised Entrepreneur ReliefRevised Entrepreneur Relief reduces the Capital Gains Tax rate on gains from disposing of qualifying chargeable business assets to 10%, down from the standard 33% rate. It applies to the first €1,000,000 of qualifying gains arising between 1 January 2016 and 31 December 2025 (rising to a €1,500,000 lifetime limit for gains arising on or after 1 January 2026), and replaced the earlier Entrepreneur Relief that applied for 2014 and 2015.Up to €1,500,000 lifetime tax relief
- Special Assignee Relief Programme (SARP)SARP provides Income Tax relief to employees assigned from abroad to work in Ireland for a 'relevant employer' or associated company, for assignments during tax years 2012 to 2030. Qualifying individuals can have 30% of income between €125,000 and €1,000,000 disregarded for Income Tax (though not USC), generally for up to five consecutive years.Up to €105,000 tax relief per year
- Start-Up Relief for Entrepreneurs (SURE)SURE is a tax relief that provides a refund of Income Tax paid in previous years to people who invest in and take up full-time employment in a new company they establish, including employees, unemployed people, and people recently made redundant. To qualify, the individual must have had mainly PAYE income in the previous four years, work full-time in the new company, invest cash in new shares, and hold those shares for at least four years.Varies based on income tax paid
- Tax Relief for New Start-up Companies (Section 486C)Tax Relief for New Start-up Companies (Section 486C relief) reduces Corporation Tax on profits from a new trade, and on chargeable gains from disposing of assets used in that trade, for the first five years of trading. Full relief is available where total CT due is €40,000 or less in a tax year, with partial relief where CT due is between €40,000 and €60,000, and the relief is further capped by reference to employer's PRSI paid.Up to €60,000 tax relief