| Benefit as a % of spend | 32.00 |
| Financial cap per production | 50000000 |
| Do I have to register/set up a company? | Optional |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | Yes |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 10.00%
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| When will the benefit/incentive be received? | - - On commencement of principal photography
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - The ceiling the incentive can be applied to is 80% of the total film budget.
For bilateral co-productions – no more/less than an 80%/20% co-production split on finance & expenditure.
For multilateral co-productions - no more/less than an 70%/10% co-production split on finance & expenditure.
The Irish Film Board provides recoupable loans to international feature films. For more information about IFB funding schemes visit their website.
Sales tax exemption - Film production may avail of a zero rating under Section 13A of the VAT Act when the master negative is being exported.
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