Film Tax Incentive Ireland: A Guide to Ireland's Film Tax Incentives
32% Base Tax Credit — Up to 40% for VFX & Lower-Budget Feature Films
This guide covers Ireland's Section 481 Film Tax Credit and how international productions can access it for shoots based in Ireland.
As Fixers in Ireland, we bring local expertise to international productions filming in Ireland. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
ACT 01
Common Questions
What is the rate, and can I get more than 32%?
The Section 481 base rate is 32% of eligible Irish expenditure. It rises to 40% via the VFX uplift (with at least €1 million of eligible VFX work in Ireland) or the Scéal uplift for lower-budget Irish feature films (32% + 8% on qualifying expenditure up to €20 million).
How and when is the credit paid?
Section 481 is a payable corporation tax credit. On delivery of the project, submission of the qualifying film certification, and a compliance report to Revenue, the credit is paid; where it exceeds the producer company's tax liability, Revenue pays out the excess.
Is there a cap on the credit?
The maximum eligible expenditure that can qualify is €125 million per project, for projects certified on or after 28 March 2024. Projects are excluded if eligible expenditure is below €125,000 or total production cost is below €250,000.
Are documentaries eligible?
Yes. Creative documentary qualifies for Section 481, alongside feature film, television drama (singles and series), and animation (computer games are excluded), provided the project passes the Cultural Test or qualifies as an official co-production.
Do I need an Irish production company?
Yes. Section 481 is claimed through a qualifying Irish producer company. Fixers in Ireland can serve as your local partner and handle the application and compliance requirements.
Ready to Roll
Maximize Your Production Budget in Ireland
Projects qualify by passing the Section 481 Cultural Test — demonstrating that the production stimulates filmmaking in Ireland and contributes to Irish and European culture — or by qualifying as an official co-production under the European Convention or one of Ireland's bilateral treaties. Contact Fixers in Ireland to discuss your next project.