How much is R&D tax relief
How much research and development tax relief or R&D tax credit you get depends on the regime you are under and the amount of qualifying expenditure. Rates and calculation methods differ by region—UK, UAE, Ireland—so you must use the correct rules and rates for your jurisdiction.
UK R&D tax relief rates
In the UK, SMEs can get an enhanced deduction (or payable credit) on qualifying R&D expenditure; larger companies claim under RDEC (Research and Development Expenditure Credit). The effective rates and caps are set by HMRC and can change. Check current HMRC R&D tax credit guidelines and legislation for up-to-date figures.
UK rates and caps are distinct from UAE and Ireland. Use the rules that apply in your region.
UAE and Ireland
In the UAE, the R&D tax incentive program is expected to launch with its own relief structure and rates. In Ireland, the R&D tax credit and the Knowledge Development Box have specific rates and caps set by Revenue. We do not give specific rate advice here; for your region, see R&D UK, R&D Dubai, and R&D Ireland, and take tailored advice from an R&D tax consultant.
For an overview of how research and development tax credit works and who is entitled, see the related topics below.
Related topics
Explore how R&D tax credit works, who is entitled, and R&D tax credit legislation.