TAX CREDIT
Section 481 Film Tax Credit
Revenue Commissioners / Screen Ireland
Last verified 5 Apr 2026 · 14 days ago
32–40%
Min qualifying spend
€125K
Max public funding
80%
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Rate conditions
↑ 40%Enhanced credit for lower budget films
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
feature filmtv seriesdocumentaryanimation
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.
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible
Source: Revenue Commissioners / Screen Ireland · verified 5 Apr 2026