IRELAND
EP Services Offered
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
| Incentive | 32% Rebate |
| Labor | |
| Resident ATL | 32% |
| Resident BTL | 32% |
| Non-Resident ATL | 32% |
| Non-Resident BTL | 32% |
| Qualified Spend | |
| Spend | 32% |
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 Cap | None |
| Annual Cap | None |
| 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 Test | Yes |
| Local Production Company | Yes |
| Sunset Date | December 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 | |