Ireland: Section 481 (for Film & Television Production)


Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - TV Film or TV series - fiction
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend32.00
Financial cap per production50000000
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.