Ireland film tax incentive

What Ireland actually pays

A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Refundable corporation-tax credit of 32% of eligible Irish expenditure, computed on the LOWEST of: (a) eligible expenditure, (b) 80% of total cost of production, or (c) EUR 125M. Project must pass Cultural Test and be certified by DCCS; minimum eligible spend EUR 125K and minimum total cost EUR 250K. Scéal Uplift (+8%) and VFX 40% rate available for qualifying projects (separate records). Note: the old Regional Film Development Uplift ceased after 2023.

• Animation
• Miniseries
• Documentary
• Scripted TV
• Feature Film

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• Scéal Uplift (Enhanced Credit for Lower Budget Film)

  40% instead of 32% of the lowest of eligible expenditure, 80% of the total cost of production, or EUR 20,000,000, for a feature film or feature-length animation with qualifying expenditure under EUR 20,000,000, at least one key creative role held by an Irish or EEA national or ordinary resident, and intended exhibition at a commercial cinema in Ireland for at least 5 days. [basis: qualified-spend]

  Minimum spend: Total cost of production at least EUR 250,000 and eligible expenditure at least EUR 125,000

  +32%–40%

• Section 481 Enhanced Credit for Visual Effects

  40% instead of 32% on the first EUR 10,000,000 of the production's Section 481 base (the lowest of eligible expenditure, 80% of the total cost of production, or EUR 125,000,000), and 32% on any amount above EUR 10,000,000. Available where the qualifying company incurs at least EUR 1,000,000 of eligible expenditure on relevant visual effects work in Ireland, or where production consists wholly or mainly of such work with at least EUR 1,000,000 of eligible visual effects spend. [basis: qualified-spend]

  Minimum spend: EUR 1,000,000 of eligible expenditure on relevant visual effects work, plus the Section 481 minimums (total cost at least EUR 250,000, eligible expenditure at least EUR 125,000)

  +32%–40%

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

• Unscripted Production Corporation Tax Credit (Section 487A)

  20% of the lowest of: eligible expenditure (spend in Ireland), 80% of the total cost of production, or EUR 15,000,000. The cost of on-screen services (anyone who could appear on screen in the program) is excluded from qualifying expenditure. [basis: qualified-spend]

  Minimum spend: Eligible expenditure at least EUR 125,000 and total cost of production at least EUR 250,000

  20%

• Irish VAT refund for non-EU foreign traders

  Refund of 23% Irish VAT subject to reciprocity

  Minimum spend: N/A

How to apply

The producer company applies to the Minister for Culture, Communications and Sport for a cultural certificate at least 21 working days before the Irish production starts. Once certified, it claims through Revenue Online Service by amending its Form CT1: up to 90% of the credit on budgeted expenditure during production, with the balance claimed within 6 months of completion, or the full credit after completion.

Common questions

What is the Ireland film tax incentive rate?

Ireland offers 32% to 40% on qualified in-state spend through the Section 481 Film Corporation Tax Credit. It is a refundable credit. A credit that pays out in cash when it exceeds what you owe the state. Close to a rebate for most independent productions.

What is the minimum spend for the Ireland film incentive?

€125,000 eligible expenditure; total production cost must also be at least €250,000. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

What uplifts are available in Ireland?

Ireland offers 2 uplifts on its headline program: Scéal Uplift (Enhanced Credit for Lower Budget Film), Section 481 Enhanced Credit for Visual Effects. Uplifts are usually decided by scheduling and location choices made months before submittal.

Is the Ireland film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.