32% Tax Credit

The tax credit to film in Ireland is 32%. 


Screen Ireland also run an Additional Production Support Fund to support filming outside Dublin. Funding of up to €800,000 per project is available. More information on this fund can be found here:  https://www.screenireland.ie/funding/production-loans/nationwide-additi…


SEC 481 - 32% TAX CREDIT:

  •  The rate of tax credit is worth up to 32% of eligible Irish expenditure.
  • The payable tax credit is based on the cost of all cast and crew working in Ireland, and all goods and services sourced in Ireland. This includes post-production and/or VFX.
  • The incentive applies to feature film, television drama (singles or series), animation (excluding computer games) and creative documentary.
  • Projects must satisfy the Culture Test and the Industry Development Test
  • There is no annual cap or limit on the funding of the programme. The tax credit has a 'per project' cap of up to 32% of the lower of: 

    • All eligible expenditure
    • 80% of the total cost of production
    • €125 million


Applying for Sec 481

Who is eligible to apply?

Applicatons to the Department of Culture (for a qualifying film certification) and then to the Revenue (for payment), is made by the 'Producer Company'.

The ‘Producer Company' must:

  • Be Irish resident or trading through a branch or agency

  • Be trading for at lease 12 months as a production company and have filed a corporation tax return with Revenue

  • Not be connected to a broadcaster

  • Must not be an 'undertaking in difficulty' (this requirement originates from EU State Aid rules)

  • Hold 100% shareholding in a ‘Qualifying Company' which must be Irish resident and exsist as a Special Purpose Vehicle (SPV) to make one film


More information on Payment is available at:  https://www.screenireland.ie/filming/section-481