Up to 200 jobs have been announced over the next three years for Dublin. IBM is developing a new research centre based in Mulhuddart.
It is being dubbed a 'smarter cities technology centre'. The plan is to interconnect the city's infrastructure, such as transport, communications, water and technology.
The team will work with city authorities, universities and small and large businesses to make city systems more connected.
The investment of around €66m is being backed by IDA Ireland.