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Taxes & Duties
Research & Development
- A 25% tax credit for qualifying Research and Development expenditure exists for
companies engaged in in-house qualifying research and development undertaken within the
European Economic Area.
- This credit may be set against a company's Corporation Tax liability.
- The tax credit is available on a group basis in the case of group companies
- See Revenue's publication Revenue Guidelines for
Research & Development Tax Credit (PDF, 1.03MB) for further information.
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