The 2026 Budget introduced several important measures for business owners, employers, and innovative companies. While the Finance Bill will confirm the full detail, three key tax changes stand out that could impact entrepreneurs, employers, and R&D-focused businesses.

The Irish R&D Tax Credit is a valuable program that incentivizes companies to invest in research and development (R&D) activities. This blog post summarizes the qualification criteria for the credit and highlights recent changes implemented in January 2024.