Section 481 - Irish Tax Incentive

Section 481 is Ireland’s film and television tax incentive—a government-backed tax credit that supports production across film, television, animation, creative documentary, post-production, VFX, and eligible digital games.

It is jointly managed by the Department of Culture and the Revenue Commissioners (Revenue), the Irish tax authority.

We can help you navigate Ireland’s competitive film and television tax incentives, designed to support productions of all sizes and types.

• Section 481 (Base Incentive): Offers a 32% tax credit on all qualifying Irish expenditure, including costs for cast and crew, services, facilities, post-production, and VFX sourced in Ireland.

• Regional Uplift: An additional 5% tax credit is available for productions shooting outside the main hubs of Dublin, Wicklow, and Cork, encouraging filming in other regions.

• Scéal Uplift (New in 2025): This enhanced incentive adds an 8% uplift on the base credit for feature films with budgets under €20 million, where key creative roles are filled by Irish or EEA nationals and the film is intended for a commercial cinema release in Ireland.

• Total Available Tax Credit: Depending on eligibility, productions can receive up to 45% tax relief when combining these incentives.

Announced in 2025, the Scéal Uplift is designed to support mid-to-lower budget feature films and animated features by offering an additional 8% tax credit. To qualify:

• The project must be a feature-length film (live action or animation)

• The total budget must be under €20 million

• At least one key creative role (director, screenwriter, editor, composer, production designer, cinematographer, or art director for animation) must be held by an Irish or EEA national

• The film must be intended for theatrical exhibition in Ireland for a minimum of five days

This incentive aims to support sustainable, artist-driven filmmaking and broaden the range of creative voices working in and with Ireland.

Screen Ireland has introduced Smaointe, a new slate development fund supporting Irish-language storytelling across film, television, and animation. The scheme is aimed at strengthening companies that specialise in Irish-language content, particularly those operating outside of major urban production centres.

Following the success of Irish-language titles like An Cailín Ciúin, Kneecap, and Arracht, Smaointe offers development support to build new creative slates and expand capacity for Irish-language production.

• Minimum Irish spend: €125,000

• Minimum total budget: €250,000

• Qualifying formats: Feature films, TV series, documentaries, animation, some digital games

• Non-qualifying formats: Commercials, reality TV, corporate/branded content

Ireland’s screen sector continues to grow, supported by consistent government investment and a well-regarded talent base. Recent internationally recognised productions include:

• An Cailín Ciúin (Oscar-nominated)

• Kneecap (Sundance 2024)

• The Banshees of Inisherin

• Bad Sisters, Normal People

Ireland offers diverse locations, strong crew infrastructure, and an EU-aligned regulatory framework.

We work with international producers seeking to access Section 481 and other supports. Our services include:

• Co-production partnerships or service production

• Formation and management of Irish SPVs

• Tax credit application and compliance

• Structuring budgets and scheduling to optimise eligibility

• Coordination with Screen Ireland, Revenue, and local authorities

• Cultural Test and Skills Development Plan guidance

We’re committed to helping creative teams understand and make full use of Ireland’s funding landscape in a transparent, informed, and collaborative way.