Ireland Film Tax Credit

How Does Ireland's Film Tax Incentive Work?

Ireland offers one of Europe's most established and competitive film tax credits through Section 481 of the Taxes Consolidation Act. Administered by Screen Ireland (formerly the Irish Film Board), the credit has attracted major international productions to Irish studios and locations for over two decades.

Credit Rates

Standard Section 481

The base rate is 32% of eligible Irish expenditure. Eligible expenditure includes all cast and crew working in Ireland, plus all goods and services sourced in Ireland. The minimum qualifying Irish expenditure is EUR 250,000, with a maximum project cap of EUR 70 million.

VFX Uplift

Projects spending at least EUR 1 million on qualifying VFX work in Ireland receive an elevated rate of 40% on all eligible expenditure (not just VFX). This 8% uplift applies to the entire project, making it one of Europe's most valuable VFX incentives.

Scéal Uplift

Mid-to-lower budget films qualifying under the Scéal scheme also receive the enhanced 40% rate. This targets independent productions with strong cultural content and is designed to support original Irish storytelling.

Unscripted Tax Credit (Section 487A)

New from January 2026, Ireland launched Europe's first tax credit for unscripted productions at a rate of 20%. Qualifying unscripted shows must pass a cultural test and have a minimum spend. The credit covers up to 80% of qualifying costs with a EUR 15 million project cap.

Which Productions Are Eligible?

• Feature films (theatrical and streaming)
• Television drama (single or series)
• Animation (excluding computer games)
• Creative documentary
• Unscripted shows (from January 2026, with cultural test)

Why Productions Choose Ireland

Co-production treaties. Ireland has an extensive network of bilateral co-production agreements, enabling producers to combine Section 481 with incentives in partner countries.

English-speaking crews. Ireland provides native English-speaking crews with deep experience in major international productions.

Diverse locations. From Dublin's Georgian architecture to the dramatic Wild Atlantic Way coastline, medieval castles, and lush countryside.

Troy Studios. Purpose-built film studio in Limerick with large stages capable of supporting major productions.

Ireland Film Tax Credit: Key Facts

• Base rate: 32% of eligible Irish expenditure
• VFX uplift: 40% (EUR 1M+ VFX spend)
• Scéal uplift: 40% (qualifying mid/low-budget films)
• Unscripted credit: 20% (new 2026)
• Min spend: EUR 250,000
• Project cap: EUR 70 million
• Official resource: Screen Ireland