Irish Revenue Updates Guidance on Research and Development (R&D) Corporation Tax Credit

Irish Revenue has issued eBrief No. 085/26, concerning updates to the guidance on the Research and Development (R&D) Corporation Tax Credit.

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Revenue eBrief No. 085/26 Research and Development (R&D) Corporation Tax Credit

Tax and Duty Manual (TDM) Part 29-02-03 has been updated to reflect changes to the R&D tax credit introduced by Finance Act 2025. The changes are reflected throughout the manual, with new examples included, where appropriate.

Key changes include:

• incr…