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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).

What is the ‘Section 481' credit worth?

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

Eligible expenditure criteri

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.

What types of projects qualify?

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. 

Who is eligible to apply?

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

Is there a cap on the incentive?

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 8% Scéal Uplift

The Scéal Uplift provides an additional tax relief to production companies producing small to medium sized productions. It will take the form of an enhanced rate of 40% tax relief, i.e. an uplift of 8% to the existing 32% tax relief.

Production companies wishing to qualify for the enhanced support, must meet additional criteria. For a project to qualify for the Scéal Uplift, the DCCS will check whether:

(a) The project is a feature film (including animated film).

(b) The producer company has incurred qualifying expenditure of less than EUR 20 million for the completed production of the film.

(c) At least one individual who is national of, or ordinarily resident in, Ireland or another EEA State is engaged in a key creative role on the production. The key creative roles are defined as;

For Live Action and/or Animation

1. Director

2. Screen Writer

3. Editor

4. Cinematographer

5. Production Designer

6. Composer

And for Animation projects

7. Art Director

8. Production Designer

9. Composer

Where multiple people or teams are employed in one of the above roles, for example Screen Writer they are considered a lead Screen Writer if the contribution made by them to the film in that role is greater than or equal to the contribution made by each other screen writer to the film. Supporting information on their contribution should be included in the application form.

(D) The project is Intended for Theatrical Release (Cinema)

The film must be intended for theatrical release. This intention is met where the film is intended for exhibition to the paying public at a commercial cinema or theatre in Ireland and the period of exhibition is intended to be no less than 5 days. Evidence of this intent is required, examples of this evidence would be a Distribution Agreement, Deal Memo or Letter of Intent from a distributor.

Transitional Arrangements

Approval for Scéal uplift was given by the European Commission on the 4th of March 2025. Applications for a Section 481 certificate received by the Department after this date but prior to the legislation being signed into Irish law will be eligible to reapply on a new application form for Scéal uplift, this revised application must be received on or before the 3rd of June 2025. Otherwise, applications if successful will receive a certificate based on the tax credit of 32%.

Payment options of the Scéal uplift. Total Tax Credit of 40% (32% + 8%)

The Revenue commissioners are responsible for payment of the Tax Credit, For more information on claims and payments please refer to Revenue Commissioners Tax and duty manual Part 15-02-04 - Film Tax Credit Guidance .

When is the rebate paid?

Option A — Single Instalment:

On delivery of the project, submission of a qualifying film certification and submission of a compliance report to Revenue, payment of 100% of the tax credit may be paid by Revenue.

Option B — Two Instalments:

First instalment being 90% of 32% of the tax credit due, upon: 

  1. Financial Closing, including proof that 68% of eligible expenditure is lodged to the project's production account;

  2. Screen Ireland confirmation (Screen Ireland funded projects only); or

  3. Broadcasting Authority of Ireland (BAI) approval (BAI funded projects only); or

  4. An equivalent EEA state established body;

  5. Submission of a qualifying film certificate as issued by the Department of Culture, Communications and Sport; and

Second and final instalment (10% balance and 8% sceal uplift, if applicable), on delivery of the project and submission of compliance report to Revenue.

How is payment made by Revenue?

Payment of the relief may be claimed against the producer company's corporation tax (CT) liabilities. In the event the relief due is greater than any tax due by the producer company, then a payment of the excess will be made by Revenue. The system is based on a self-assessment model in which Revenue will assess the project at the time that a claim for payment is made. 

Is there a minimum spend level?

Projects are excluded from the incentive if their ‘eligible expenditure' is less than €125,000, or the total cost of production is less than €250,000. 

How are applications made?

The producer company must apply to the Minister for Culture, Heritage and the Gaeltacht for a certificate stating that the project is to be treated as a ‘qualifying film’ for the purpose of Section 481.

This application must be made to the Minister at least 21 working days prior to the commencement of Irish production. Where the Minister issues a certificate in relation to a qualifying film and all other provisions of Section 481 are complied with, a producer company may then make a claim for the film corporation tax credit.

Ireland’s film and television tax credit is administered by the Department of Culture, Communications and Sport and the Revenue. Payment is made by Revenue.

For contact details and further information in the Department of Culture, Communications and Sport: https://www.chg.gov.ie/arts/creative-arts/projects-and-programmes/film/

For contact details and further information in the Revenue Commissioners, visit https://www.revenue.ie/en/companies-and-charities/reliefs-and-exemptions/film-relief/index.aspx

Skills Development Requirements

All applications to the Department of Culture, Communications and Sport (“the Department”) for a Section 481 Certificate must include a TAB F Skills Development Plan. For all projects with eligible expenditure in excess of €2million, a copy of the TAB F Skills Development Plan should also be submitted to Screen Ireland for approval. This copy of the TAB F Skills Development Plan must be submitted to Screen Ireland at least 21 working days prior to the commencement of the Irish production or on the same date as the application for certification under Section 481 Taxes Consolidated Act 1997 is submitted to the Department. (For the avoidance of doubt, applicants are reminded that they are required to submit the TAB F Skills Development Plan to the Department as part of the application under Section 481).  

Screen Ireland will review the TAB F Skills Development Plan and may seek changes, especially in relation to specific skills deficits and priority roles that have been identified in the Screen Ireland annual Skills Needs Analysis report, that will be updated on a regular basis. The applicant must be the Producer Company. 

Once the TAB F Skills Development Plan is received by Screen Ireland, the Department will be notified by Screen Ireland. Once the application is approved Screen Ireland will issue a Letter of Approval of the TAB F Skills Development Plan which must then be submitted to the Department to allow the Department to finalise its assessment of the application.  

The Producer Company will be required to furnish a full Quality Assurance Compliance report and the final version of the TAB Z table to Screen Ireland in order to receive a final compliance confirmation from Screen Ireland. 

If this is your first application, it is advisable to make an appointment to meet with one of the relevant Screen Ireland team to discuss the TAB F Skills Development Plan for your production in advance of completing an application. Please contact section481@screenireland.ie to request a meeting. 

See below for links to download the TAB F Skills Development Plan Application Form; the Guiding Principles support document; and the Quality Assurance Compliance Report. To request Irish Language versions of these forms please email section481@screenireland.ie.  

What is the Section 481 Cultural Test?

The first step involves a producer company applying to the Minister in relation to a film project for a certificate stating that the film is a qualifying film for the purpose of the credit (the “cultural certificate”) at least 21 working days prior to the commencement of the main body of the Irish production.

An application for a cultural certificate must be made directly to the Minister using the form set out by the DCHG and accompanied by such information and supporting documentation, as prescribed in the Regulations or required in the application form.

A certificate shall not be issued by the Minister under section 481(1A) of the Act of 1997 in relation to a film unless the Minister is satisfied that the film will either or both—

(i) be of importance to the promotion, development and enhancement of the national culture including, where applicable, the Irish language (referred to as ‘the Culture test’), and

(ii) act as an effective stimulus to film making in the State through, among other   things, the provision of quality employment and training opportunities (referred to as ‘the Industry development test’ 

All projects that are put forward to qualify for Section 481, are analysed by the DCCS and must meet three of the following cultural test criteria:

  1. The project is an effective stimulus to film making in Ireland, and is of importance to the promotion, development and enhancement of creativity and the national culture - through the medium of film, including, where applicable, the dialogue/narration is wholly or partly in the Irish language or the production of a full Irish-language version of the film is included as part of the total budget for the film.
  2. The screenplay (or, in the case of a documentary film, the textual basis) from which the film is derived is mainly set in Ireland or elsewhere in the EEA. 
  3. At least one of the principal characters (or documentary subjects) is connected with Irish or European culture.
  4. The storyline or underlying material of the film is a part of, or derived from, Irish or European culture and/or heritage; or, in the case of an animation film, the storyline clearly connects with the sensibilities of children in Ireland or elsewhere in the EEA.
  5. The screenplay (or textual basis) from which the film is derived is an adaptation of an original literary work.
  6. The storyline or underlying material of the film concerns art and/or an artist/artists.
  7. The storyline or underlying material of the film concerns historical figures or events.
  8. The storyline or underlying material of the film addresses actual, cultural, social or political issues relevant to the people of Ireland or elsewhere in the EEA; or, in the case of an animation film, addresses educational or social issues relevant to children in Ireland or elsewhere in the EEA.

What is the Industry Development Test?

Projects that apply for Section 481 are assessed by the Department of Culture and must satisfy the Industry Development test by providing quality employment and training oppertunites. Applictions must outline;

  • How the film is of importance to the promotion, development and enhancement of the national culture including, where applicable, the Irish language

and

  • How the film acts as an effective stimulus to film making in the State through, among other things, the provision of quality employment and training opportunities

Important Regulatory Information

Please read the following guidance notes prior to making an application:

Guidance

Screen Ireland recommends international producers who are considering making a film or TV project in Ireland work with an established Irish production company. Your Irish producer has strong existing relations with local crew and other service providers, and can provide the full range of production services, including the application to Revenue for the tax credit, as well as managing all stages of production including budgeting, scouting, scheduling, casting and crewing.

Useful Links

Screen Producers Ireland
www.screenproducersireland.com

Animation Ireland
www.animationireland.com

VFX Ireland
www.vfxireland.ie

Media lawyers and accountants can provide advice about Ireland's film & TV tax credit. Contact information can be found in a variety of production directories including:

Scannain

Irish Film and Television Network (IFTN)