These supports may help when you have evidence behind the idea and are ready to establish the company, develop an initial offer or raise early capital.
Grant
LEO Priming Grant
A start-up grant for eligible micro-enterprises within their first 18 months. Support may cover qualifying capital, salary, consultancy, marketing and overhead costs.
Important: It is not available to every business type. Discuss eligibility with your LEO before incurring costs.
View the Priming Grant
Investment
Pre-Seed Start Fund
Enterprise Ireland investment for early-stage companies with the innovation, potential and ambition to succeed in global markets.
Current support: €50,000 or €100,000 investment plus ten mentoring sessions. This is investment—not a general business grant.
Explore the fund
Investment
Innovative HPSU Fund
Enterprise Ireland equity investment, generally on a co-funded basis, for innovative High Potential Start-Ups capable of building internationally focused businesses.
Current support: Enterprise Ireland describes potential funding of up to €1.2 million, subject to assessment and terms.
Explore HPSU funding
Planning grant
HPSU Feasibility Study Grant
Helps an ambitious founder or new company investigate the viability of an export-oriented proposition and prepare a robust, investor-ready business plan.
Useful for: Globally ambitious ventures that may meet Enterprise Ireland’s HPSU criteria.
View HPSU feasibility
Loan
Microfinance Ireland Start-Up Loan
Government-supported lending for viable micro-enterprises that may have difficulty obtaining finance elsewhere. Start-ups can access finance without giving away equity.
Current range: Start-up loans of €5,000–€50,000; smaller loans may also be available. Applying through a LEO can provide application support and a reduced rate.
Explore start-up loans
Tax relief
SURE
Start-Up Relief for Entrepreneurs may allow qualifying people who leave employment to establish a company to obtain a refund of income tax previously paid.
Important: Employment history, shareholding, investment and company conditions apply. Obtain professional tax advice.
Read Revenue guidance
Investor incentive
Employment Investment Incentive
EII can provide income-tax relief to qualifying individuals who invest in qualifying companies, helping SMEs attract equity-based risk finance.
Important: Relief rates depend on the company and investment circumstances. Shares generally must be held for at least four years.
Read EII guidance
Family investment
Start-Up Capital Incentive
SCI is designed to help very early-stage micro-enterprises raise qualifying investment from family members while providing eligible investors with income-tax relief.
Important: Company, investor, share and lifetime funding conditions apply.
Read SCI guidance
Tax relief
Corporation Tax Relief for New Companies
Qualifying new trading companies may receive relief from Corporation Tax during their first five years of trading.
Important: The calculation is linked to qualifying employer PRSI and Corporation Tax thresholds. Conditions and exclusions apply.
Read Revenue guidance
Angel investment
HBAN Business Angel Funding
The Halo Business Angel Network connects investor-ready businesses with individual angel investors and syndicates that can provide capital, experience and contacts.
Useful for: Companies with a credible team, market opportunity, evidence of traction and a scalable proposition.
Explore HBAN