{"id":922,"date":"2025-12-18T09:00:42","date_gmt":"2025-12-18T09:00:42","guid":{"rendered":"https:\/\/leyton.majjane.agency\/ie\/insights\/articles\/calculating-irelands-rd-tax-credits-with-examples\/"},"modified":"2026-08-18T21:45:39","modified_gmt":"2026-08-18T19:45:39","slug":"calculating-irelands-rd-tax-credits-with-examples","status":"publish","type":"article","link":"https:\/\/leyton.com\/ie\/insights\/articles\/calculating-irelands-rd-tax-credits-with-examples\/","title":{"rendered":"Calculating Ireland\u2019s R&amp;D Tax Credits (with examples)"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">In this article, we list a range of examples that help to explain how to calculate <a href=\"https:\/\/leyton.com\/ie\/rd-tax-credits\/\">R&amp;D Tax Credits<\/a> in Ireland for accounting periods ending in 2025 and 2026.<br><br>As well as helping to illustrate how the credit is calculated in practice, our examples also demonstrate when and how you\u2019ll receive your credit as the R&amp;D Tax Credit is paid in three annual instalments (unless you qualify for receiving the full payment in the first year).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">As you\u2019ll see below, the process of calculating R&amp;D Tax Credits is fairly straightforward (as long as you\u2019re applying the right rates for the accounting period). But the key to correctly estimating the size of your credits isn\u2019t knowing the right R&amp;D Tax Credits rates; it\u2019s understanding the complexities around knowing what counts as <a href=\"https:\/\/leyton.com\/ie\/insights\/articles\/qualifying-rd-expenditure-what-can-you-claim\/\">qualifying expenditure<\/a>, and how to apportion those costs correctly.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you\u2019re not sure what qualifies, our advice is to keep detailed records of your innovative projects as you go. It makes calculating your exact tax relief much easier and will also help you when it comes to creating a robust claim that satisfies Revenue\u2019s strict criteria. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you have any questions about calculating your credit, or if you\u2019d like to speak to someone to discuss the eligibility of your project, please just <a href=\"https:\/\/leyton.com\/ie\/contact-us\/\">get in touch<\/a>. We\u2019re here to help.<\/p>\n\n\n\n<h2 id=\"h-how-to-calculate-r-amp-d-tax-credits\" class=\"wp-block-heading\">How to calculate R&amp;D Tax Credits<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">R&amp;D Tax Credits are worth up to 30% of qualifying expenditure, rising to 35% for accounting periods starting on or after 1 January 2026. Below, we provide examples for both periods.<\/p>\n\n\n\n<h3 id=\"h-for-accounting-periods-ending-in-2025\" class=\"wp-block-heading\">For accounting periods ending in 2025:<\/h3>\n\n\n\n<h4 id=\"h-instalment-rules\" class=\"wp-block-heading\">Instalment rules<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Year one:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies with an R&amp;D credit of under \u20ac75,000 receive their full refund paid in their first year.<\/li>\n\n\n\n<li>Claims over \u20ac75,000 will receive a 50% refund (or \u20ac75,000, whichever is greater).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Year two:<\/strong> The second instalment is 60% of the remaining balance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Year three: <\/strong>The last instalment is the remaining balance.<\/p>\n\n\n\n<h4 id=\"h-example-r-amp-d-tax-credits-calculations-2025-year-end\" class=\"wp-block-heading\">Example R&amp;D Tax Credits calculations (2025 year end)<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example one: <\/strong>If an SME claimed \u20ac16,500 they would receive the full R&amp;D Corporation Tax Credit in their first year.<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\" style=\"border-collapse: collapse;font-family: Arial, sans-serif;width: 100%\">\n  \n  <thead style=\"background-color: #002c49;color: white\">\n    <tr>\n      <th colspan=\"4\" style=\"text-align:center\">\n        R&amp;D Tax Relief for Year ended 31 December 2025\n      <\/th>\n    <\/tr>\n    <tr>\n      <th>Qualifying Expenditure<\/th>\n      <th>Total Amount<\/th>\n      <th>% Qualifying<\/th>\n      <th>Qualifying Expenditure (\u20ac)<\/th>\n    <\/tr>\n  <\/thead>\n\n  <tbody>\n    <tr>\n      <td>Staffing costs<\/td>\n      <td>\u20ac250,000<\/td>\n      <td>20%<\/td>\n      <td>\u20ac50,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td>Cloud computing costs<\/td>\n      <td>\u20ac10,000<\/td>\n      <td>50%<\/td>\n      <td>\u20ac5,000<\/td>\n    <\/tr>\n\n    <tr>\n      <td colspan=\"3\"><strong>Total qualifying expenditure:<\/strong><\/td>\n      <td><strong>\u20ac55,000<\/strong><\/td>\n    <\/tr>\n\n    <!-- Spacer row -->\n    <tr>\n      <td colspan=\"4\" style=\"height: 20px;background-color: #ffffff\"><\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td colspan=\"3\"><strong>Tax Credit Rate:<\/strong><\/td>\n      <td><strong>30%<\/strong><\/td>\n    <\/tr>\n\n    <tr>\n      <td colspan=\"3\"><strong>R&amp;D Tax Credit:<\/strong><\/td>\n      <td><strong>\u20ac16,500<\/strong><\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td><strong>Instalments (FY25)<\/strong><\/td>\n      <td><strong>1st Instalment<\/strong><\/td>\n      <td><strong>2nd Instalment<\/strong><\/td>\n      <td><strong>3rd Instalment<\/strong><\/td>\n    <\/tr>\n\n    <tr>\n      <td><\/td>\n      <td>\u20ac16,500<\/td>\n      <td>N\/A<\/td>\n      <td>N\/A<\/td>\n    <\/tr>\n  <\/tbody>\n\n<\/table>\n\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example two: <\/strong>If a large company claimed \u20ac150,000 they would receive \u20ac75,000 in year one, \u20ac45,000 in year two, and \u20ac30,000 in year three.<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\" style=\"border-collapse: collapse;font-family: Arial, sans-serif;width: 100%\">\n\n  <thead style=\"background-color: #002c49;color: white\">\n    <tr>\n      <th colspan=\"4\" style=\"text-align: center\">\n        R&amp;D Tax Relief for Year ended 31 December 2025\n      <\/th>\n    <\/tr>\n    <tr>\n      <th>Qualifying Expenditure<\/th>\n      <th>Total Amount<\/th>\n      <th>% Qualifying<\/th>\n      <th>Qualifying Expenditure (\u20ac)<\/th>\n    <\/tr>\n  <\/thead>\n\n  <tbody>\n    <tr>\n      <td>Staffing costs<\/td>\n      <td>\u20ac2,000,000<\/td>\n      <td>20%<\/td>\n      <td>\u20ac400,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td>Cloud computing costs<\/td>\n      <td>\u20ac100,000<\/td>\n      <td>50%<\/td>\n      <td>\u20ac50,000<\/td>\n    <\/tr>\n\n    <tr>\n      <td>Plant &amp; machinery costs<\/td>\n      <td>\u20ac200,000<\/td>\n      <td>25%<\/td>\n      <td>\u20ac50,000<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">Total qualifying expenditure:<\/td>\n      <td>\u20ac500,000<\/td>\n    <\/tr>\n\n    <!-- Spacer row -->\n    <tr>\n      <td colspan=\"4\" style=\"height: 20px;background-color: #e6e6e6\"><\/td>\n    <\/tr>\n\n    <tr>\n      <td colspan=\"3\" style=\"font-weight: bold\">Tax Credit Rate:<\/td>\n      <td>30%<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">R&amp;D Tax Credit:<\/td>\n      <td>\u20ac150,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2;font-weight: bold\">\n      <td>Instalments (FY25)<\/td>\n      <td>1st Instalment<\/td>\n      <td>2nd Instalment<\/td>\n      <td>3rd Instalment<\/td>\n    <\/tr>\n\n    <tr>\n      <td><\/td>\n      <td>\u20ac75,000<\/td>\n      <td>\u20ac45,000<\/td>\n      <td>\u20ac30,000<\/td>\n    <\/tr>\n  <\/tbody>\n\n<\/table>\n\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example three: <\/strong>If a large company claimed \u20ac210,000 they would receive \u20ac105,000 in year one (because 50% of their claim exceeds \u20ac75,000), \u20ac63,000 in year two, and \u20ac42,000 in year three.<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\" style=\"border-collapse: collapse;font-family: Arial, sans-serif;width: 100%\">\n\n  <thead style=\"background-color: #002c49;color: white\">\n    <tr>\n      <th colspan=\"4\" style=\"text-align: center\">\n        R&amp;D Tax Relief for Year ended 31 December 2025\n      <\/th>\n    <\/tr>\n    <tr>\n      <th>Qualifying Expenditure<\/th>\n      <th>Total Amount<\/th>\n      <th>% Qualifying<\/th>\n      <th>Qualifying Expenditure (\u20ac)<\/th>\n    <\/tr>\n  <\/thead>\n\n  <tbody>\n    <tr>\n      <td>Staffing costs<\/td>\n      <td>\u20ac2,500,000<\/td>\n      <td>20%<\/td>\n      <td>\u20ac500,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td>Cloud computing costs<\/td>\n      <td>\u20ac100,000<\/td>\n      <td>50%<\/td>\n      <td>\u20ac50,000<\/td>\n    <\/tr>\n\n    <tr>\n      <td>Plant &amp; machinery costs<\/td>\n      <td>\u20ac600,000<\/td>\n      <td>25%<\/td>\n      <td>\u20ac150,000<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">Total qualifying expenditure:<\/td>\n      <td>\u20ac700,000<\/td>\n    <\/tr>\n\n    <!-- Spacer row -->\n    <tr>\n      <td colspan=\"4\" style=\"height: 20px;background-color: #e6e6e6\"><\/td>\n    <\/tr>\n\n    <tr>\n      <td colspan=\"3\" style=\"font-weight: bold\">Tax Credit Rate:<\/td>\n      <td>30%<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">R&amp;D Tax Credit:<\/td>\n      <td>\u20ac210,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2;font-weight: bold\">\n      <td>Instalments (FY25)<\/td>\n      <td>1st Instalment<\/td>\n      <td>2nd Instalment<\/td>\n      <td>3rd Instalment<\/td>\n    <\/tr>\n\n    <tr>\n      <td><\/td>\n      <td>\u20ac105,000<\/td>\n      <td>\u20ac63,000<\/td>\n      <td>\u20ac42,000<\/td>\n    <\/tr>\n  <\/tbody>\n\n<\/table>\n\n\n\n\n\n\n\n<h3 id=\"h-for-accounting-periods-ending-in-2026\" class=\"wp-block-heading\">For accounting periods ending in 2026:<\/h3>\n\n\n\n<h4 id=\"h-instalment-rules-0\" class=\"wp-block-heading\">Instalment rules<\/h4>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Year one:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Companies with an R&amp;D credit of under \u20ac87,500 receive their full refund paid in their first year.<\/li>\n\n\n\n<li>Claims over \u20ac87,500 will receive a 50% refund (or \u20ac87,500, whichever is greater).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Year two:<\/strong> The second instalment is 60% of the remaining balance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Year three: <\/strong>The last instalment is the remaining balance.<\/p>\n\n\n\n<h4 id=\"h-example-r-amp-d-tax-credits-calculation-2026-year-end\" class=\"wp-block-heading\">Example R&amp;D Tax Credits calculation (2026 year end)<\/h4>\n\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example four: <\/strong>If an SME claimed \u20ac70,000 they would receive the full R&amp;D Corporation Tax Credit in their first year.<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\" style=\"border-collapse: collapse;font-family: Arial, sans-serif;width: 100%\">\n\n  <thead style=\"background-color: #002c49;color: white\">\n    <tr>\n      <th colspan=\"4\" style=\"text-align: center\">\n        R&amp;D Tax Relief for Year ended 31 December 2026\n      <\/th>\n    <\/tr>\n    <tr>\n      <th>Qualifying Expenditure<\/th>\n      <th>Total Amount<\/th>\n      <th>% Qualifying<\/th>\n      <th>Qualifying Expenditure (\u20ac)<\/th>\n    <\/tr>\n  <\/thead>\n\n  <tbody>\n    <tr>\n      <td>Staffing costs<\/td>\n      <td>\u20ac400,000<\/td>\n      <td>30%<\/td>\n      <td>\u20ac120,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td>Rental costs<\/td>\n      <td>\u20ac50,000<\/td>\n      <td>100%<\/td>\n      <td>\u20ac50,000<\/td>\n    <\/tr>\n\n    <tr>\n      <td>Overheads<\/td>\n      <td>\u20ac60,000<\/td>\n      <td>50%<\/td>\n      <td>\u20ac30,000<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">Total qualifying expenditure:<\/td>\n      <td>\u20ac200,000<\/td>\n    <\/tr>\n\n    <!-- Spacer row -->\n    <tr>\n      <td colspan=\"4\" style=\"height: 20px;background-color: #e6e6e6\"><\/td>\n    <\/tr>\n\n    <tr>\n      <td colspan=\"3\" style=\"font-weight: bold\">Tax Credit Rate:<\/td>\n      <td>35%<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">R&amp;D Tax Credit:<\/td>\n      <td>\u20ac70,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2;font-weight: bold\">\n      <td>Instalments (FY26)<\/td>\n      <td>1st Instalment<\/td>\n      <td>2nd Instalment<\/td>\n      <td>3rd Instalment<\/td>\n    <\/tr>\n\n    <tr>\n      <td><\/td>\n      <td>\u20ac70,000<\/td>\n      <td>N\/A<\/td>\n      <td>N\/A<\/td>\n    <\/tr>\n  <\/tbody>\n\n<\/table>\n\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example five:<\/strong> If a large company claimed \u20ac175,000 they would receive \u20ac87,500 in year one, \u20ac52,500 in year two, and \u20ac35,000 in year three.<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\" style=\"border-collapse: collapse;font-family: Arial, sans-serif;width: 100%\">\n\n  <thead style=\"background-color: #002c49;color: white\">\n    <tr>\n      <th colspan=\"4\" style=\"text-align: center\">\n        R&amp;D Tax Relief for Year ended 31 December 2026\n      <\/th>\n    <\/tr>\n    <tr>\n      <th>Qualifying Expenditure<\/th>\n      <th>Total Amount<\/th>\n      <th>% Qualifying<\/th>\n      <th>Qualifying Expenditure (\u20ac)<\/th>\n    <\/tr>\n  <\/thead>\n\n  <tbody>\n    <tr>\n      <td>Staffing costs<\/td>\n      <td>\u20ac2,000,000<\/td>\n      <td>20%<\/td>\n      <td>\u20ac400,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td>Cloud computing costs<\/td>\n      <td>\u20ac100,000<\/td>\n      <td>50%<\/td>\n      <td>\u20ac50,000<\/td>\n    <\/tr>\n\n    <tr>\n      <td>Plant &amp; machinery costs<\/td>\n      <td>\u20ac200,000<\/td>\n      <td>25%<\/td>\n      <td>\u20ac50,000<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">Total qualifying expenditure:<\/td>\n      <td>\u20ac500,000<\/td>\n    <\/tr>\n\n    <!-- Spacer row -->\n    <tr>\n      <td colspan=\"4\" style=\"height: 20px;background-color: #e6e6e6\"><\/td>\n    <\/tr>\n\n    <tr>\n      <td colspan=\"3\" style=\"font-weight: bold\">Tax Credit Rate:<\/td>\n      <td>35%<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">R&amp;D Tax Credit:<\/td>\n      <td>\u20ac175,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2;font-weight: bold\">\n      <td>Instalments (FY26)<\/td>\n      <td>1st Instalment<\/td>\n      <td>2nd Instalment<\/td>\n      <td>3rd Instalment<\/td>\n    <\/tr>\n\n    <tr>\n      <td><\/td>\n      <td>\u20ac87,500<\/td>\n      <td>\u20ac52,500<\/td>\n      <td>\u20ac35,000<\/td>\n    <\/tr>\n  <\/tbody>\n\n<\/table>\n\n\n\n\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Example six: <\/strong>If a large company claimed \u20ac350,000 they would receive \u20ac175,000 in year one (because 50% of their claim exceeds \u20ac87,500), \u20ac105,000 in year two, and \u20ac70,000 in year three.<\/p>\n\n\n\n<table border=\"1\" cellspacing=\"0\" cellpadding=\"8\" style=\"border-collapse: collapse;font-family: Arial, sans-serif;width: 100%\">\n\n  <thead style=\"background-color: #002c49;color: white\">\n    <tr>\n      <th colspan=\"4\" style=\"text-align: center\">\n        R&amp;D Tax Relief for Year ended 31 December 2026\n      <\/th>\n    <\/tr>\n    <tr>\n      <th>Qualifying Expenditure<\/th>\n      <th>Total Amount<\/th>\n      <th>% Qualifying<\/th>\n      <th>Qualifying Expenditure (\u20ac)<\/th>\n    <\/tr>\n  <\/thead>\n\n  <tbody>\n    <tr>\n      <td>Staffing costs<\/td>\n      <td>\u20ac2,500,000<\/td>\n      <td>20%<\/td>\n      <td>\u20ac500,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td>Cloud computing costs<\/td>\n      <td>\u20ac300,000<\/td>\n      <td>50%<\/td>\n      <td>\u20ac150,000<\/td>\n    <\/tr>\n\n    <tr>\n      <td>Plant &amp; machinery costs<\/td>\n      <td>\u20ac500,000<\/td>\n      <td>50%<\/td>\n      <td>\u20ac250,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2\">\n      <td>Overheads<\/td>\n      <td>\u20ac400,000<\/td>\n      <td>25%<\/td>\n      <td>\u20ac100,000<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">Total qualifying expenditure:<\/td>\n      <td>\u20ac1,000,000<\/td>\n    <\/tr>\n\n    <!-- Spacer row -->\n    <tr>\n      <td colspan=\"4\" style=\"height: 20px;background-color: #e6e6e6\"><\/td>\n    <\/tr>\n\n    <tr>\n      <td colspan=\"3\" style=\"font-weight: bold\">Tax Credit Rate:<\/td>\n      <td>35%<\/td>\n    <\/tr>\n\n    <tr style=\"font-weight: bold\">\n      <td colspan=\"3\">R&amp;D Tax Credit:<\/td>\n      <td>\u20ac350,000<\/td>\n    <\/tr>\n\n    <tr style=\"background-color: #f2f2f2;font-weight: bold\">\n      <td>Instalments (FY26)<\/td>\n      <td>1st Instalment<\/td>\n      <td>2nd Instalment<\/td>\n      <td>3rd Instalment<\/td>\n    <\/tr>\n\n    <tr>\n      <td><\/td>\n      <td>\u20ac175,000<\/td>\n      <td>\u20ac105,000<\/td>\n      <td>\u20ac70,000<\/td>\n    <\/tr>\n  <\/tbody>\n\n<\/table>\n\n\n\n<h2 class=\"wp-block-heading\">Our clients\u2019 success stories<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The best way to learn about the benefits of R&amp;D Tax Credits is through reading our clients\u2019 success stories:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/leyton.com\/ie\/insights\/case-study\/eliteform-manufacturing\/\">EliteForm Manufacturing<\/a><strong>:&nbsp;<\/strong>EliteForm had previously made R&amp;D Tax Credits claims, but their former accountant was unable to provide the same level of detail as our experts, which meant they were missing out on the full benefit. They were also concerned that a claim would raise the chances of a Revenue audit but were impressed by our focus on risk mitigation and dedication to compliance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>If you enjoyed this article, you might also like:<\/em><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/leyton.com\/ie\/insights\/articles\/why-rd-tax-credits-claims-need-to-keep-pace-with-innovation-investment\/\">Why R&amp;D Tax Credits claims need to keep pace with innovation investment<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/leyton.com\/ie\/insights\/articles\/irish-rd-tax-credit-statistics\/\">Irish R&amp;D Tax Credit Statistics<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>In this article, we list a range of examples that help to explain how to calculate R&amp;D Tax Credits in Ireland for accounting periods ending in 2025 and 2026. As well as helping to illustrate how the credit is calculated in practice, our examples also demonstrate when and how you\u2019ll receive your credit as the [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":923,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[99],"tags":[179,101],"expertise":[171],"class_list":["post-922","article","type-article","status-publish","format-standard","has-post-thumbnail","hentry","category-rd-tax-credits-en","tag-new-en","tag-rd-tax-credits-en","expertise-rd-tax-credits"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v28.1 (Yoast SEO v28.1) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Calculating Ireland\u2019s R&amp;D Tax Credits (with examples) - Leyton Ireland<\/title>\n<meta name=\"description\" content=\"In this article, we list a range of examples that help to explain how to calculate R&amp;D Tax Credits in Ireland for accounting periods ending in 2025 Learn how to calculate Ireland\u2019s R&amp;D Tax Credits for 2025 and 2026, with clear examples, instalment rules, rates, and qualifying expenditure explained.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/leyton.com\/ie\/insights\/articles\/calculating-irelands-rd-tax-credits-with-examples\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Calculating Ireland\u2019s R&amp;D Tax Credits (with examples)\" \/>\n<meta property=\"og:description\" content=\"In this article, we list a range of examples that help to explain how to calculate R&amp;D Tax Credits in Ireland for accounting periods ending in 2025 Learn how to calculate Ireland\u2019s R&amp;D Tax Credits for 2025 and 2026, with clear examples, instalment rules, rates, and qualifying expenditure explained.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/leyton.com\/ie\/insights\/articles\/calculating-irelands-rd-tax-credits-with-examples\/\" \/>\n<meta property=\"og:site_name\" content=\"Leyton Ireland\" \/>\n<meta property=\"article:modified_time\" content=\"2026-08-18T19:45:39+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/leyton.com\/wp-content\/blogs.dir\/15\/files\/2025\/12\/uk-Website-articles-2.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1422\" \/>\n\t<meta property=\"og:image:height\" content=\"910\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"5 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/leyton.com\\\/ie\\\/insights\\\/articles\\\/calculating-irelands-rd-tax-credits-with-examples\\\/\",\"url\":\"https:\\\/\\\/leyton.com\\\/ie\\\/insights\\\/articles\\\/calculating-irelands-rd-tax-credits-with-examples\\\/\",\"name\":\"Calculating Ireland\u2019s R&amp;D Tax Credits (with examples) - 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