How the EIIS works as an income-tax relief for individual investors, why it is not a grant to the company, and its scheduled end date.

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.

The Employment Investment Incentive (EIIS) is an income-tax relief for individual investors in qualifying companies — not a grant to the company, and scheduled to end soon.

What the scheme actually gives

  • Income-tax relief for individual investors who put money into qualifying SMEs, encouraging equity investment.
  • It benefits the investor, not the company directly — the company gains the investment, the investor gains the relief.
  • Scheduled to end on 31 December 2026 unless renewed; no change was announced in Budget 2026.

Does it fund buying AI software?

EIIS encourages equity investment in SMEs; it is not a grant to buy AI software, and its future beyond 2026 is uncertain — confirm the current position. 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.