Section 481 Film Tax Credit
Key questions
How much does Section 481 Film Tax Credit pay?
Section 481 Film Tax Credit pays 32–40% of eligible local spend in Ireland. Minimum qualifying spend is €125K. Public funding is limited to 80% of the budget. It is bankable, so lenders will typically cash-flow it.
Who is eligible for Section 481 Film Tax Credit?
Section 481 Film Tax Credit is open to feature films, TV series, documentaries and animation. Eligible structures include official co-productions and service productions shooting in the territory. Projects must pass a cultural test. Producer companies must obtain cultural certification from the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media before commencing production.
When is the next Section 481 Film Tax Credit deadline?
Section 481 Film Tax Credit accepts applications on a rolling basis, so there is no fixed deadline; decisions are taken in 1 sessions a year.
How do you apply for Section 481 Film Tax Credit?
Applications for Section 481 Film Tax Credit go to Revenue Commissioners / Screen Ireland through its online application portal. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Rate conditions
Territorial spend requirement
Eligible expenditure includes all cast & crew working in Ireland plus Irish goods/services
Overview
Overview of Film Relief and Film Withholding Tax
Eligible formats
Eligibility
Producer companies must obtain cultural certification from the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media before commencing production. Companies can claim up to 90% of the credit based on budgeted expenditure with the balance claimed on completion.