• Knowledge Development Box

Knowledge Development Box


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Finance Act 2015 introduced Ireland’s newest tax incentive for innovative companies; the Knowledge Development Box (“the KDB”).

The KDB offers an effective tax rate of 6.25% on qualifying profits generated in periods commencing on or after 1 January 2016. As the first OECD compliant box-type regime, the relief available is linked to the percentage of qualifying R&D expenditure incurred in Ireland.

Given the links between the KDB and the R&D tax credit legislation, companies that already claim the credit should examine the potential benefits of also accessing the KDB regime.

BDO’s R&D Tax Services team combine taxation experts with engineers and scientists who can assist with every part of the claim and ensure you receive the R&D credits and refunds to which you are entitled.

To find out whether you qualify for the Knowledge Development Box, or indeed the R&D tax credit regime, contact us on the below form. 


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Do you want to explore other R&D related incentives?

Research & Development Tax Credits Overview

Research, Development & Innovation Grant