Behind the LensIreland

Filming Incentive · Country

Ireland film tax incentive

Ireland offers 32-40% (Section 481) as a tax credit, with a minimum qualifying spend of EUR 250,000 qualifying Irish expenditure. That ranks #13 of 79 jurisdictions in this directory by base rate.

Rate
32-40% (Section 481)
Base / ceiling
32% / 40%
Credit type
Tax Credit
Min. spend
EUR 250,000 qualifying Irish expenditure
Rank by base rate
#13 of 79

At-a-glance figures, not yet checked against official sources

Estimate the credit

Apply the published rate to your qualifying spend.

Estimated credit

€320,000 – €400,000

32% base, up to 40% with uplifts of €1,000,000

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

We publish the headline figures above and link straight to the offices that administer the program. Detailed tier, cap, and deadline terms are being read from Ireland’s official program pages: until that pass lands here, confirm them with the office directly.

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget.

How Ireland compares

Other countries in this directory, ranked by base rate.

Compare every jurisdiction

Film offices in Ireland

The office that handles productions here.

See these offices on the map

Fís Éireann / Screen Ireland

Galway, County Galway

Official incentive page
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