A Guide to the Tax Credit (Section 481)

Ireland’s 32% Tax Credit For Film, TV & Animation with an additional 5%* Regional Uplift

  • The rate of tax credit is worth up to 32% of eligible Irish expenditure
  • An additional amount of up to 5% is available to eligible projects which undertake production within the WRAP region (* subject to EU approval)
  • €70 million per project cap
  • No annual limit
  • International cast and crew working in Ireland qualify
  • Available on all goods and services sourced in Ireland

Eligible Expenditure Criteria

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.

What types of projects qualify?

The incentive applies to feature film, television drama (singles or series), animation (excluding computer games) and creative documentary. Projects must pass the Section 481 Cultural Test

5% Regional Uplift

Projects substantially produced in the regions (outside Dublin, Wicklow and Cork) will benefit from up to a 5% uplift subject to specific training related requirements (subject to pending EU Commission approval). 5% is available in 219 and 2020, 3% in 2021 and 2% in 2022.

Further Information

Green Film Making

The WRAP Fund values and is committed to safeguarding the rich quality of life, clean environment and unique heritage of the Region. Any company or project in receipt of support is encouraged to employ a green film-making policy throughout production. For practical information and advice, please see Screen Ireland’s Green Production Toolkit

Filmography

The WRAP Region has been home to studio blockbusters, independent film, global animation and major television dramas. The Region also hosts a growing games sector. Over the last century, celebrated filmmakers such as Robert Flaherty (MAN OF ARAN), John Ford (THE QUIET MAN), John Huston (THE DEAD), Jim Sheridan (THE FIELD, THE SECRET SCRIPTURE), Ken Loach (JIMMY’S HALL), John Michael McDonagh (THE GUARD, CALVARY) and Lenny Abrahamson (GARAGE) are amongst those that have captured the stunning locations of the West of Ireland in their work.

See the current list here