Section 481 Film Tax Credit
Ireland's Section 481 is a 32% payable credit on eligible expenditure — paid as cash. Feature films with a budget under €20M can claim the enhanced 40% 'Scéal Uplift', and qualifying VFX earns 40%. Relief is capped at the lowest of your eligible spend, 80% of total cost, or €125M. Requires cultural certification.
How the program works
- • 32% of eligible Irish expenditure
- • +8% — Scéal Uplift: +8% (to 40%) for feature films with qualifying expenditure under €20M and an EEA national in a key creative role.
- • +8% — VFX uplift: +8% (to 40%) on eligible VFX expenditure (min €1M, up to €10M of VFX spend).
- Max effective rate: 40%
- • Minimum qualified spend: €125,000
- • Eligible expenditure ≥ €125,000 and total production cost ≥ €250,000; Irish/EEA expenditure rules apply.
- • Cultural certification by Screen Ireland/the Minister plus a Revenue certificate are required.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a refundable credit. The state pays out the amount above your tax liability as a cash refund, so you don't need in-state tax to benefit.
Per-project cap of €125M eligible expenditure; relief extended through 31 Dec 2028. No annual national cap identified.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.