TAX CREDIT
Section 481 Visual Effects Enhanced Credit
Revenue Commissioners / Screen Ireland
Last verified 5 Apr 2026 · 14 days ago
40%
Cap per project
€4M
Min qualifying spend
€1M
Sessions/year
1
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Rate conditions
↑ 40%Minimum €1 million of eligible expenditure on relevant VFX work
Territorial spend requirement
Must incur eligible Irish expenditure on relevant visual effects work
Overview
Fís Éireann/Screen Ireland, the national agency for Ireland’s screen industry, w...
Eligible formats
tv seriesshort film
Eligibility
Productions must have a minimum of €1 million of eligible expenditure on relevant VFX work to qualify for the enhanced 40% rate
● Service work eligible● Cultural test required● VFX eligible
Programme contacts
- Sinead McHugh— Partner
Source: Revenue Commissioners / Screen Ireland · verified 5 Apr 2026