Funding for AI projects in Ireland

The R&D Corporation Tax Credit is a tax relief on qualifying research and development expenditure. For accounting periods ending on or after 31 December 2026, the credit rate is 35% of eligible spend (up from 30% under Finance Act 2025).

It applies to companies in any sector, at any size, provided the work meets Revenue's technical criteria. Subcontracted R&D costs can qualify, capped at the greater of 15% of in-house R&D spend or €100,000.

AI and software R&D can qualify where the work seeks to advance knowledge and resolve scientific or technological uncertainty. Routine implementation or configuration of existing tools typically does not.

Claims are made on the annual Corporation Tax Return. Companies claiming for the first time (or not having claimed in the previous three years) must submit a pre-filing notification via ROS at least 90 days before the claim.

How to apply: Claim via Corporation Tax Return (ROS) within 12 months of the accounting period end. First-time claimants need a pre-filing notification at least 90 days before claiming.

Enterprise Ireland's Digital Discovery Grant (branded as AI Discovery) funds up to 80% of eligible external consultancy, capped at €5,000 grant (typically seven days at a €900/day rate cap).

The purpose is a digital transition strategy: reviewing systems, processes, data use, and opportunities, including AI readiness. The output is a strategic roadmap and a short action plan.

Eligible applicants are Enterprise Ireland client companies with at least ten employees, or HPSUs with five or more. Some non-EI-client companies in manufacturing or internationally traded services with ten or more employees may also qualify. The scheme is formally named Access Advice: Digital Discovery. There is no approved consultant list. The applicant selects a suitable external provider.

The consultant must be solution-agnostic. Engagements focused on a single vendor product are not in scope. Funding runs under the Digital Transition Fund (NRRP) while budget remains available.

How to apply: Apply via enterprise-ireland.com/aidiscovery. Confirm scope with your EI Development Adviser before starting.

The Digital Process Innovation Grant supports implementation of new production or delivery methods, including digital and AI-enabled process change.

Funding is up to 50% of eligible project costs, to a maximum grant of €150,000. Both internal implementation effort and external expertise can be funded.

Eligible companies are Enterprise Ireland clients with at least ten employees. There is a minimum eligible project spend of €100,000, so this scheme is suited to substantive implementation work rather than small-scale projects. Consultancy is an explicit cost category, which is why this grant is often the follow-on to Digital Discovery once a roadmap exists.

Applications are managed through Enterprise Ireland. Your Development Adviser can confirm whether your proposed project fits the scheme and what documentation is required.

How to apply: Discuss with your EI Development Adviser and apply through Enterprise Ireland's Digital Process Innovation support page.

The Agile Innovation Fund supports shorter innovation projects with total eligible costs up to €300,000.

Grant rates for R&D projects are 45% for small companies, 35% for medium, and 25% for large (maximum grant €135,000). For Digital Process Innovation projects under this fund, the rate is 50% regardless of company size, with a maximum grant of €150,000. Applicants must be EBITDA-positive.

Consultancy, personnel, and other direct project costs can be included. AI product or process innovation projects can fit where the innovation is clearly defined and measurable.

This is a rolling fund. Enterprise Ireland assesses applications against innovation merit, commercial potential, and company capacity to deliver.

How to apply: Rolling applications via Enterprise Ireland. Discuss project scope with your Development Adviser first.

Local Enterprise Offices offer a Feasibility Study Grant to test whether a business idea or new direction is viable before larger investment.

Funding is typically 50% to 60% of eligible costs, up to a maximum project cost of €15,000 (so up to roughly €9,000 in grant support).

Specialist consultancy for technical, market, or financial feasibility is explicitly eligible. That includes focused AI feasibility work where the uncertainty is whether an approach will work in your context.

You apply through your local LEO. Requirements vary slightly by county, but the core purpose is the same: reduce risk before you scale spend.

How to apply: Apply through your local LEO. Specialist consultancy for technical or market feasibility is explicitly eligible.

The Innovation Voucher gives SMEs access to expertise from universities, institutes of technology, or other approved public research providers.

Standard funding is €10,000 (higher amounts exist in co-funded calls). The company defines the problem; the knowledge provider delivers the agreed work package.

Private companies cannot act as knowledge providers. The scheme rules exclude funding services from private sector research providers, which is why a commercial consultancy cannot be the direct recipient.

For AI work that needs academic research capacity (novel methods, lab validation, published expertise), this scheme is appropriate. For commercial discovery or implementation consultancy, other routes on this page are usually a better fit.

How to apply: Apply via Enterprise Ireland. Knowledge provider must be from the approved public research register.

The Innovation Partnership Programme funds collaborative R&D between a company and a research organisation.

The research partner leads the scientific work. The company contributes in-house effort and can include external consultancy within scheme rules (typically capped at €900 per day and as a minority of total cost).

Eligible applicants are generally Enterprise Ireland, IDA, or LEO clients with a defined innovation challenge that requires research institute involvement.

Clearlead can support the AI technical workstream as a consultant where an academic partner is leading the programme, but the partnership structure and primary provider role must stay with the research organisation.

How to apply: Structured partnership application via Enterprise Ireland with a named research organisation.

DTIF funds large-scale disruptive technology projects developed by consortia of enterprises, research bodies, and other partners.

Projects are typically multi-year and multi-million euro. A consortium structure (often three or more partners, including academic involvement) is required.

Calls are periodic rather than rolling. AI and data-intensive projects can fit where the consortium can demonstrate disruptive potential and strong execution capacity.

This is not a route for funding a single consultancy engagement. It is relevant context if you are already building a consortium and need technical input on the AI component.

How to apply: Watch for Department of Enterprise calls. Consortium-led applications; not a standard consultancy route.

IDA Ireland offers financial supports for R&D and innovation activity by client companies with Irish operations.

There is no single standard grant amount or open application form. Supports are negotiated case-by-case through your IDA Project Executive, often alongside other investment commitments.

External consultancy on qualifying R&D can be eligible. The R&D Tax Credit from Revenue can often run in parallel for the same underlying activity, subject to professional advice on structuring.

If you are an IDA client exploring AI R&D in Ireland, start with your IDA team rather than a generic online application.

How to apply: Initiated through your IDA Project Executive and Technologist, not a public portal.

Invest Northern Ireland provides grants and supports for innovation, R&D, and digital transformation for NI-based businesses.

Programmes change by call. Examples include innovation grants via Innovate NI and periodic schemes such as the Business Innovation Grant. Some calls close; check current availability before planning.

Clearlead is Dublin-based but works with clients across the island. Invest NI funding applies to the NI entity's project costs; our fees can be part of the project budget where the programme allows external consultancy.

For cross-border companies, InterTradeIreland's Innovation Boost programme may also be worth reviewing for island-wide collaboration projects.

How to apply: Programmes are call-driven. See Invest NI support pages and contact them directly.