Which tax reliefs, grants and incentives can support an AI project in Ireland — from the R&D Tax Credit to IDA Ireland, Enterprise Ireland and EU programmes — explained honestly, with no promises.

dgm is an independent osFoundry implementation partner — not affiliated with osFoundry’s developer (the company OS LLC), and it has not yet completed any client integrations.

Ireland has a broad set of tax reliefs, grants and incentives through national and EU programmes, but they need to be understood honestly: these instruments fund research and development, foreign direct investment, capital, jobs and competence — not the purchase of finished AI software.

What the scheme actually gives

  • Tax reliefs — the R&D Tax Credit (35% for periods beginning on or after 1 January 2026) and the Knowledge Development Box (10% effective rate).
  • Enterprise Ireland — feasibility, RD&I and the €10,000 Innovation Voucher for indigenous firms.
  • IDA Ireland — R&D, capital and employment grants for FDI and multinational projects.
  • EU and EDIH — Horizon Europe, the Digital Europe Programme and the four Irish EDIHs (subsidised services to SMEs).

Does it fund buying AI software?

No scheme pays an ordinary company for an AI software subscription; the benefit is indirect — a credit for genuine R&D performed, or services through a hub. A platform such as osFoundry lowers the cost structurally through usage-based pricing and the BYOK principle — which helps more than waiting for support that does not cover software.

Important note

This article is general information and is not legal, tax or grant advice. Tax schemes, grants, rules and rates change, and only the relevant authorities (among them Revenue, IDA Ireland, Enterprise Ireland, the Data Protection Commission and the Central Bank of Ireland) decide eligibility and awards. dgm is not a grant deliverer, approved knowledge provider or intermediary. Always confirm the current terms with the official source or a qualified tax or legal adviser.

How dgm helps

dgm is an independent implementation partner that helps businesses in Ireland adopt osFoundry — from identifying the first practical use case, through building it, to connecting AI to the systems you already use. dgm works independently of osFoundry’s developer (the company OS LLC) and has not yet completed any client integrations; everything above is therefore a description of the service offered, not a delivered result. If you would like to look at a sensible first step, dgm is happy to think it through with you. Arrange a no-obligation conversation with dgm.