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Ireland

Up to 40% back on qualifying production spend

40%
Max Rate
5
Programmes
0
Regions
8
Treaty Partners
Ireland offers 5 production finance programmes for international filmmakers, including the Section 481 Film Tax Credit. Browse the full details below.
What You Can Access

National Incentives

The primary programmes available for international productions.

32–40%
🇮🇪Section 481 Film Tax Credit
32% tax credit on eligible Irish expenditure for film, TV drama, animation and creative documentary, with 40% uplift for lower-budget films and VFX projects
40%
🇮🇪Section 481 Lower Budget Film Enhanced Credit
5% uplift (total 37%) for projects that promote Irish culture and creative talent. Up to 40% with VFX.
40%
🇮🇪Section 481 Visual Effects Enhanced Credit
5% VFX uplift on qualifying VFX expenditure, stackable with Scéal uplift to 40%
20%
🇮🇪Unscripted Television Production Incentive
20% tax credit on qualifying production expenditure for unscripted TV, up to €15M spend
Qualification

Cultural Test

16of 32 points to qualifyPoints-based system
Cultural content
12 pts
Creative talent
8 pts
Production activity
12 pts
View Full Test Criteria →
Treaties & Conventions

Co-Production Access

European Convention (Revised)
Eurimages
Creative Europe MEDIA
European Convention (Original)
8 Bilateral Treaty Partners
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