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. 5% is available until 31st December 2021, 3% in 2022 and 2% in 2023.