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Ireland's 32% Tax Credit for Film, Television, Animation, Creative Documentary, Post Production & VFX and Games Development

  • No annual limit on number of projects

  • On all goods and services while filming in Ireland

  • On all cast and crew regardless of nationality

  • €125,000 minimum spend 

  • Up to 90% early payment available

  • Cap per feature film €125 million spend

  • Available on digital games development up to €25 million per project

‘Section 481' is a tax credit, incentivising film and TV, animation, creative documentary, post-production & VFX and games development in Ireland, administered by Ireland’s Department of Culture, Communications and Sport (DCCS) and the Revenue Commissioners (Revenue).

The base rate of tax credit is worth up to 32% of eligible Irish expenditure.

The payable tax credit is based on the cost of all cast and crew working in Ireland, and all goods and services sourced in Ireland. This includes post-production and/or VFX.

The incentive applies to feature film, television drama (singles or series), animation (excluding computer games) and creative documentary. Projects must satisfy the Culture Test and the Industry Development Test. See further information below.

Applicatons to the Department of Culture, Communications and Sport (for a qualifying film certification) and then to the Revenue (for payment), is made by the 'Producer Company'.

The ‘Producer Company' must:

  • Be Irish resident or trading through a branch or agency

  • Be trading for at lease 12 months as a production company and have filed a corporation tax return with Revenue

  • Not be connected to a broadcaster

  • Must not be an 'undertaking in difficulty' (this requirement originates from EU State Aid rules)

  • Hold 100% shareholding in a ‘Qualifying Company' which must be Irish resident and exsist as a Special Purpose Vehicle (SPV) to make one film

There is no annual cap or limit on the funding of the programme. The tax credit has a 'per project' cap of up to 32% of the lower of: 

  1. All eligible expenditure
  2. 80% of the total cost of production
  3. €125 million

Additional Incentives