R&D Tax Credit Estimator
Calculate your potential 25% tax credit or cash refund based on qualifying internal and outsourced research expenditure.
Salaries of staff directly engaged in R&D activities.
€
Materials consumed in R&D and allowable plant/machinery.
€
R&D subcontracted to third parties (universities or private firms).
€
Qualifying Expenditure
Internal Costs
Allowable Outsourced (Capped)
Total Qualifying Spend
25% R&D Tax Credit
Statutory Limits on Outsourced R&D
Under Irish tax law, outsourced R&D expenditure is capped. It is restricted to the greater of 15% of the total internal qualifying R&D expenditure, or €100,000. (If subcontracted to a university or higher education institute, a separate 5% / €100,000 limit applies, but for simplicity, this calculator assumes general third-party subcontracting).