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IRELAND

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Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Legislation/
Guidance

Incentive32% Rebate
Labor
Resident ATL32%
Resident BTL32%
Non-Resident ATL32%
Non-Resident BTL32%
Qualified Spend
Spend32%

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.

Minimum/Caps
Minimum Spend€125K (expenditure); €250K (budget)
Project Cap€125M
Compensation CapNone
Annual CapNone
Application

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.

Additional Requirements
Cultural TestYes
Local Production CompanyYes
Sunset DateDecember 31, 2028
Additional Information

A claim for the credit can either be made in full after completing the film or request up to 90% based on budgeted expenses, with the remaining amount claimed upon completion.

Screen Ireland

info@screenireland.ie

www.screenireland.ie/

Payroll & Finances

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