Employment and Investment Incentive (EII)
Revenue Commissioners (Ireland)
Investors get income tax relief of 20% to 50% on qualifying equity investments
Tax relief for individuals who invest in qualifying Irish trading companies, making it easier for start-ups to raise equity.
- Eligibility
- Qualifying companies raise equity from qualifying investors who are not connected to the company; investors must hold shares for at least 4 years and invest at least €250 (unless via a fund).
- Available in
Ireland- Benefits
- Revenue's technical manual states relief of 20% to 50% depending on investment type; annual limit across Part 16 reliefs is €1,000,000 per investor.
- Details
- Tiers, how to apply, what to watch out for and sources are free with an account.
