With the rapid growth in the gaming and software industries in Ireland, Braithwaite has outlined some eligible activities in both sectors under Revenue’s R&D Tax Credit Programme.

General Software-based R&D activities that may be eligible (for a list of work that is not eligible click here):

  • Development of a new operating systems
  • Developing new generic methods of capturing, transmitting, storing, retrieving or manipulating, searching or securing data
  • Development of software to run new types of computer hardware, particularly where there are conflicts between hardware and software
  • Development of new programming languages or software development tools or the development of significant extensions to an existing language
  • Development of new technologies for use in application software
  • Development of new software framework and/or architecture

Areas in the Gaming Industry where R&D activities may be eligible:

  • Algorithm design
  • Processing power, improving system performance, memory management
  • Image processing and reconstruction
  • Interoperability with third party products
  • Simulation and motion capture
  • Concurrency
  • Development in AR and VR
  • Mobile or online gaming

Expenditures can include wages, third party contractor cost (contractor performing R&D in EEA), materials, machinery, equipment, and overheads.

Interested in estimating your R&D credit/refund?
Check out Braithwaite’s R&D Calculator

Braithwaite Technology Consultants Ltd. can assist you in obtaining tax credits for research and development activities. Whether your work involves basic research, applied research, or experimental development, Braithwaite can take the uncertainty out of the filing process and get you the credit you deserve for your innovation.

For a detailed evaluation of the gaming and software industries, please contact the professionals at Braithwaite.