|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%
|When will the benefit/incentive be received?|
- - On commencement of principal photography
|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.