The research and development (R&D) tax credit is a key incentive for companies performing R&D in Ireland. The consistency of the rate of Ireland’s R&D tax credit together with the various legislative enhancements to the credit since its introduction in 2004 have helped companies to plan their R&D investment in Ireland. The availability of the R&D tax credit, when combined with IDA Ireland’s R&D-related grants, is often the tipping point in investment decisions when Ireland is compared with other jurisdictions.
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