Knowledge Development Box

Building on Ireland’s R&D incentives – maximise savings with KDB.

How we help

Understanding the Knowledge Development Box

The Knowledge Development Box (KDB) is an Irish Corporation Tax incentive that rewards businesses for commercialising innovation. It provides tax relief on income generated from qualifying intellectual property developed through eligible research and development (R&D) activities, helping innovative companies maximise the value of their investments.

About Knowledge Development Box (KDB)

The Knowledge Development Box is an intellectual property (IP) scheme offered by Revenue that provides Corporation Tax relief on income from qualifying patents, computer programs and some certified IP for smaller companies – as long as they were created as a result of qualifying R&D.

From 1 October 2023, businesses in Ireland could potentially be entitled to a deduction equal to 20% of their qualifying profits (i.e., their qualifying profits would be effectively taxed at a rate of 10%). Up to 30 September 2023, businesses could be entitled to a 50% deduction equal to their qualifying profits (i.e., their qualifying profits would be effectively taxed at a rate of 6.25%).

The Knowledge Development Box relief scheme has been designed by Revenue to help boost innovation in Ireland and is currently expected to cover accounting periods starting before 1 January 2027.

Does my business qualify for Revenue’s Knowledge Development Box?

To qualify for Revenue’s Knowledge Development Box, your business must:

० generate income from a qualifying asset (for example, patented inventions, computer programs, or IP for smaller companies that have been certified by the Controller of Patents as patentable but not patented);

and

० have developed the asset from qualifying research and development (R&D) activities.

What Sets Us Apart

The leyton factor

Precision performance through an interconnected ecosystem of global
intelligence.

Global Intelligence

Consolidated regulatory data across 12+ jurisdictions
for cross-border optimization and strategic
identification.

Technical Audit

Specialist engineers identify innovation funding
opportunities through deep-dive technical
methodology.

Strategic Roadmap

Actionable value mapping designed for short-term
fiscal gains and long-term structural stability.

Compliance Framework

Rigorous risk mitigation and governance standards for all optimized performance workflows.

How we help

Our process

A rigorous, four-phase approach designed to minimize risk and accelerate
measurable impact across your organization.

01.

Introduction & Eligibility

Meet your consultancy team, identify key stakeholders, complete an initial KDB eligibility assessment, and agree on the delivery timeline.

02.

IP Discovery

Identify your qualifying intellectual property assets and assess their eligibility under the Knowledge Development Box scheme.

03.

Financial Discovery

Calculate qualifying profits and gather the financial information required to support your KDB claim.

04.

Claim Preparation & Submission

Prepare your IP and financial documentation, complete our internal quality review, resolve any queries, obtain final sign-off, and provide full submission guidance and ongoing support.

Leadership, Quantified

Our Impact in Figures

28+

Years of Expertise

20

Countries

£900m

in R&D Tax Credits claimed in 2025.

Thought Leadership

Go further

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