Knowledge Development Box

Building on Ireland’s R&D incentives – maximise savings with KDB.

How we help

Understanding the Knowledge Development Box

The Knowledge Development Box (KDB) is an Irish Corporation Tax incentive that rewards businesses for commercialising innovation. It provides tax relief on income generated from qualifying intellectual property developed through eligible research and development (R&D) activities, helping innovative companies maximise the value of their investments.

About Knowledge Development Box (KDB)

The Knowledge Development Box is an intellectual property (IP) scheme offered by Revenue that provides Corporation Tax relief on income from qualifying patents, computer programs and some certified IP for smaller companies – as long as they were created as a result of qualifying R&D.

From 1 October 2023, businesses in Ireland could potentially be entitled to a deduction equal to 20% of their qualifying profits (i.e., their qualifying profits would be effectively taxed at a rate of 10%). Up to 30 September 2023, businesses could be entitled to a 50% deduction equal to their qualifying profits (i.e., their qualifying profits would be effectively taxed at a rate of 6.25%).

The Knowledge Development Box relief scheme has been designed by Revenue to help boost innovation in Ireland and is currently expected to cover accounting periods starting before 1 January 2027.

Does my business qualify for Revenue’s Knowledge Development Box?

To qualify for Revenue’s Knowledge Development Box, your business must:

० generate income from a qualifying asset (for example, patented inventions, computer programs, or IP for smaller companies that have been certified by the Controller of Patents as patentable but not patented);

and

० have developed the asset from qualifying research and development (R&D) activities.

What Sets Us Apart

Why Choose Leyton

Global Intelligence

Operating globally, our group has multidisciplinary expertise on an international scale. This allows us to adopt a local approach with the backing of a global vision, capable of responding to any type of challenge.

Compliance at the core

We prioritise compliance at the heart of every project. We implement rigorous checks and regulatory expertise into every stage of delivery – ensuring that you receive solutions that are fully aligned with the latest Revenue guidance, laws, and industry standards.

Audit defence as standard

Whether it’s a simple clarification or a full enquiry, Revenue audit defence is included as standard when you complete your claim with us. No added fees. No hidden clauses. Just peace of mind that your claim is fully protected from day one.

Finanical and technical specialists

We’re more than just tax experts. With years of in-depth industry experience, our consultants have a track record of uncovering eligible costs often overlooked by in-house teams, accountants or generalist tax consultancy firms. We go beyond the obvious, ensuring that you don’t miss out on the full potential of your R&D Tax Credits claim.

How we help

Our process

A rigorous approach designed to minimise risk and accelerate
measurable impact across your organisation.

01.

Introduction & Eligibility

Meet your consultancy team, identify key stakeholders, complete an initial KDB eligibility assessment, and agree on the delivery timeline.

02.

IP Discovery

Identify your qualifying intellectual property assets and assess their eligibility under the Knowledge Development Box scheme.

03.

Financial Discovery

Calculate qualifying profits and gather the financial information required to support your KDB claim.

04.

Claim Preparation & Submission

Prepare your IP and financial documentation, complete our internal quality review, resolve any queries, obtain final sign-off, and provide full submission guidance and ongoing support.

Leadership, Quantified