Ireland film tax incentives
Ireland offers a 32% refundable tax credit. The credit is refundable. Minimum qualifying spend is ≈ $145,000. Conditional uplifts (Scéal uplift (40% total); VFX uplift (40% on up to €10M of VFX spend)) can raise the rate.
At a glance
Money figures are approximate U.S.-dollar conversions; the amounts in local currency are in the notes below.
- Program type
- Refundable tax credit
- Base rate
- 32%
- Minimum spend
- ≈ $145,000
- Annual program cap
- No annual cap listed
- Per-project cap
- ≈ $46,400,000
- Refundable / transferable
- Refundable
- Application required
- Yes — pre-approval required
- Audit required
- Yes
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Scéal uplift (40% total)Conditional — not included in estimates
Feature or feature-length animated films with qualifying expenditure under €20M where a key creative (director, screenwriter, or similar) is an EEA national or resident. Must be requested in the cultural-certificate application before production; certified on or after 20 May 2025. Claimed at 32%, topped up to 40% on the final claim.
- VFX uplift (40% on up to €10M of VFX spend)Conditional — not included in estimates
Requires at least €1M of qualifying Irish VFX expenditure; only VFX spend incurred after 10 July 2026 counts. In effect for applications from 16 July 2026.
Caps and thresholds
Minimum €125,000 eligible Irish expenditure and €250,000 total production budget.
Credit is calculated on the lowest of eligible Irish expenditure, 80% of total production cost, or €125M — so the credit tops out at €40M. No annual cap.
Qualifying spend and local hire
Up to 90% of the credit can be claimed on an interim basis once conditions are met; the balance follows the final claim and compliance report.
A Skills Development Plan approved by Screen Ireland (trainees, apprenticeships) is mandatory.
Program sunset
The program is currently authorized through 2028-12-31. Section 481 is extended through 31 December 2028.
Estimate your credit
Green Room's free estimator applies Ireland's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.