Finance Revenue Incentives

There are a number of tax reliefs, deductions and exemptions in place that contribute towards the creation of jobs. These include:

  • The Start Your Own Business Relief
  • The Seed Capital Scheme
  • The Employment and Investment Incentive
  • Relief from Corporation Tax for start-up companies
  • The Research and Development Tax Credit

There is also a range of supports, reliefs and incentives available for small, medium and start-up businesses. These include:

  • Less frequent filing and payment arrangements for Employer PAYE/PRSI (PREM), VAT and Relevant Contracts Tax.
  • Exemption from the requirement to register for VAT (provided turnover does not exceed certain thresholds)
  • Use of the cash basis of accounting for VAT
  • Deferral of the Corporation Tax preliminary due date

For more information on all of the above visit the Revenue website at