Budget 2027 announcements. Implementation dates vary. · By K Imports

Budget 2027: Start-up reliefs and enterprise investment

Section 486C extension, EII, SCI, SURE, Angel Investor Relief and Startup Ireland.

Sources checked 2026-10-07.

Who it affects and when

Audience: New companies, qualifying SME investors and entrepreneurs.

Timing: Section 486C extended to 31 December 2030; investment-relief extensions depend on the revised GBER framework.

Start-up company relief: Section 486C relief is extended by four years to 31 December 2030. It covers qualifying trading income and certain gains in the first five trading years, with the existing liability and PRSI-linked conditions.
Investment incentives: EII, SCI and SURE are intended to continue in their current format subject to adoption of the revised General Block Exemption Regulation. Angel Investor Relief is also intended to be extended on that basis.
Entrepreneurship: The Government overview provides €3 million for Enterprise Ireland to establish Startup Ireland as a national entrepreneurship initiative. Funding for an initiative is not an automatic €3 million grant to an individual company.

Separate company corporation-tax relief from an investor's Income Tax or CGT relief.
Check eligible trading, employment and investment-holding conditions.
Follow the revised State-aid framework before assuming a relief extension has commenced.