Start-up companies relief from corporation tax (Section 486C)
Status not published
This funder does not publish a call calendar. Check their page before planning around it.
Reduction of Corporation Tax for the first five years of trading. Full relief where total CT due is €40,000 or less in a year; marginal relief where CT is between €40,000 and €60,000. Relief is limited to €5,000 employer's PRSI per employee or director (Class S: €1,000 per individual from 2025), with an overall limit of €40,000 qualifying PRSI per accounting period. Unused relief can be carried forward.
This funder does not publish a success rate. We rank it using the rate observed across similar programmes and label it as an estimate rather than implying we know.
Quick — mostly identity and bank details.
Who can apply
- Under 5 years old
- Stage: pre-seed and seed
- Locally registered entity required
Claimed in the corporation tax return. Only relevant once profitable, but it can be carried forward if unused in the first five years.
Related reading: How grant deadlines actually work · R&D tax credit vs. grant: the difference that changes your claim
"You may be entitled to relief if your total CT due is €40,000 or less in a tax year. If your CT due is between €40,000 and €60,000, you may be entitled to partial relief."
Last checked against the official page on 5 October 2026
Source: www.revenue.ie
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