The main State grants and loans for small firms, how much each is worth, who qualifies, and what Budget 2027 changed for SMEs.
A small business can get back 75% of the cost of new energy-saving equipment, up to €10,000, from its Local Enterprise Office. Firms with 1 to 50 staff can apply.
That is one of about a dozen State supports for small firms. Most are run through the 31 Local Enterprise Offices (LEOs) around the country.
The main grants at a glance
| Grant | Most you can get | Share of costs | Who it is for |
|---|---|---|---|
| Priming (start-up) | €80,000 (€150,000 in some cases) | 50% | Firms under 18 months old |
| Business Expansion | €80,000 (€150,000 in some cases) | 50% | Firms past 18 months |
| Feasibility | €15,000 | 50% or 60% | Testing a new idea |
| Energy Efficiency | €10,000 (minimum €750) | 75% | 1 to 50 staff |
| Grow Digital | €5,000 | 50% | 1 to 50 staff |
| Trading Online Voucher | €2,500 | 50% | 10 staff or fewer |
| Digital Discovery (EI) | €5,000 | Up to 80% | Exploring digital and AI tools |
| Innovation Voucher (EI) | €10,000 (€20,000 co-funded) | Varies | Work with a college or research body |
Starting out: the Priming Grant
The Priming Grant helps a new business in its first 18 months. It pays up to 50% of the cost, usually to a top of €80,000.
It can cover equipment, wages, consultancy, marketing and some running costs. Wage support is capped at €15,000 for each full-time job created. Firms should generally have 10 staff or fewer.
Growing: the Business Expansion Grant
Once you pass 18 months, the Business Expansion Grant takes over. The terms are similar: 50% of costs, usually up to €80,000. If you got a Priming Grant, you must wait 12 months before applying.
Some sectors cannot apply. Local LEO rules list retail, personal services, professional services and local building work. Grants do not pay for land, buildings, laptops or phones.
To test a new product or market first, a Feasibility Grant pays up to €15,000. It covers 50% of costs in the South and East, and 60% in the Border, Midlands and West.
You can buy what you need and claim the grant afterwards.
Money spent before you apply is not covered. You must meet a LEO business adviser first, then wait for approval before spending.
Selling online and going digital
The Trading Online Voucher pays half the cost of selling online, up to €2,500. It is for firms with 10 staff or fewer, turnover under €2 million and at least 6 months of trading.
It can pay for an online shop, booking or payment systems, and digital marketing. A website that only shows information does not count. You must attend an information session first.
The Grow Digital Voucher pays 50% of new business software for a year, such as online accounts or cyber security, up to €5,000. You must first finish a free Digital for Business review with your LEO.
Cutting energy bills
The LEO Energy Efficiency Grant pays 75% of eligible costs. That includes meters, smart controls, newer equipment to replace machines over 5 years old, and heat recovery.
Some things are excluded: solar panels, insulation, building upgrades and mobile equipment such as electric forklifts. LED lighting only counts as part of a wider package.
Loans when a grant is not enough
Microfinance Ireland lends €2,000 to €50,000 to micro-enterprises, the smallest firms. It approved 511 loans worth €12.2 million in 2025.
jobs supported by Microfinance Ireland loans since October 2012
Source: enterprise.gov.ieFor larger needs, the Growth and Sustainability Loan Scheme offers loans of €25,000 to €3 million over 7 to 10 years. Loans up to €500,000 need no security. On 12 October 2026 it doubled to €1 billion and now runs until 30 June 2029.
Exporters: Enterprise Ireland
Enterprise Ireland supports Irish firms selling abroad. It has advisers in 40 offices overseas. Its Market Research Grant pays up to €35,000, and its New Markets Validation Grant up to €150,000.
LEO grants of €50,000 or more need Enterprise Ireland's approval. For more on trade with the US, see our guide to US tariffs and Ireland.
The ICOB grant is closed
The Increased Cost of Business (ICOB) grant is not open. Its last appeal window closed on 15 August 2025, and the Department says it will not reopen for new applications.
Budget 2027: what changes for small firms
- An extra €4.5 million for LEOs, including energy upgrades for small businesses
- €3 million to set up Start Up Ireland, aiming for 1,000 new start-ups
- Higher employer PRSI rate now starts at €600 a week, up from €552
- Minimum wage to rise by 79 cent to €14.94 an hour from 1 January 2027, subject to law
- Capital Gains Tax cut from 33% to 31%
- Start-up company tax relief extended to 31 December 2030
“Small businesses remain the backbone of local economies and communities across Ireland.”— Alan Dillon TD, Minister of State for Small Business, Budget 2027, 7 October 2026
How to apply for a LEO grant
- Find the LEO for the area where your business is based. You can only apply to that office.
- Book a meeting with a LEO business adviser and talk through your plan.
- Get the application form from the adviser and gather quotes for the costs.
- Declare any other State aid you got in the last three years.
- Wait for approval before you spend money or sign contracts.
What this means for you
- Contact your LEO and book a meeting with a business adviser before you spend anything.
- Keep your tax affairs up to date: many grants need a tax clearance certificate.
- Get quotes in writing. The Trading Online Voucher asks for three for website work.
- Keep a list of every grant you get, so you stay under the €300,000 limit.
- If you employ staff, plan for the new minimum wage from January 2027.
Two more lenders expected to open for Growth and Sustainability Loan applications
Minimum wage rises to €14.94 an hour, once the law is passed
Start Up Ireland is set up alongside Enterprise Ireland
Details of how the extra €4.5 million for LEOs will be spent on energy upgrades
- Local Enterprise Office: Priming Grant
- Local Enterprise Office: What grants are available from the LEO?
- Local Enterprise Office Wicklow: Business Expansion Grant
- Local Enterprise Office: Energy Efficiency Grant
- Local Enterprise Office: Grow Digital Grant
- Local Enterprise Office Sligo: Trading Online Voucher Scheme
- Local Enterprise Office Cork North and West: Trading Online Voucher Scheme
- Local Enterprise Office: home page
- Department of Enterprise, Tourism and Employment: Digital transformation supports
- Department of Enterprise, Tourism and Employment: Microfinance Ireland Progress Report Q1 2026
- Department of Enterprise, Tourism and Employment: Growth and Sustainability Loan Scheme expanded, 12 October 2026
- Department of Enterprise, Tourism and Employment: ICOB and Power Up reclassification appeal
- Department of Enterprise, Tourism and Employment: Budget 2027 delivers €1.3 billion, 7 October 2026
- Department of Finance: Budget 2027 Tax Policy Changes summary
- Citizens Information: Minimum wage
- Enterprise Ireland: Innovation Voucher
- Enterprise Ireland: Grow internationally
- Enterprise Ireland: New Markets Validation Grant

