Home › All grants › Section 481 Film Tax Credit

Section 481 Film Tax Credit

32% of the lowest of your eligible expenditure, 80% of the total cost of production, or €125 million. Two higher rates of 40% exist: the Scéal uplift for a feature film or feature-length animation with qualifying expenditure under €20 million and an EEA national or resident in a key creative role, and a visual effects uplift where you spend at least €1 million on visual effects in the State, capped at €10 million of eligible spend. The production will not qualify at all if the total cost is under €250,000 or eligible expenditure is under €125,000.

Last checked October 2026

What it is

The main State support for making a film, television drama, animation or documentary in Ireland. A corporation tax credit worth 32% of eligible expenditure. It rises to 40% for a lower budget feature or animation with an EEA national or resident in a key creative role, and to 40% on up to €10 million of visual effects spend. It is for PRODUCER COMPANIES only, not for individuals, and you need a cultural certificate from the Department before the main Irish production starts. Runs to the end of 2028. The credit is available for projects certified up to 31 December 2028. The €125 million expenditure cap applies to projects certified on or after 28 March 2024; the older €70 million cap still applies to anything certified before that. Worth knowing if you are checking this yourself: Revenue's Tax and Duty Manual Part 15-02-04, reviewed August 2026, does not mention the 40% visual effects rate at all, so the Revenue sub-page and S.I. 336 of 2026 are the only Revenue sources for it.

Who can get it

You are a producer company, resident in Ireland or in another EEA state and trading here through a branch, carrying on a trade of producing films commercially for cinema or broadcast
You have also set up a separate special purpose company, the qualifying company, for this particular film. Section 481 requires both
You have filed a Form CT1 covering a 12 month accounting period whose return date has passed, which works out at roughly 21 months of trading as a producer company
You are not a broadcaster, not connected to one and not an undertaking in difficulty

Good to know

Apply for the cultural certificate before you start. The application has to go in at least 21 working days before the main body of the Irish production begins, and the qualifying company must already be incorporated with a company number when you apply.
The 21 month rule stops new companies dead. Revenue's manual has a worked example of a company that meets every other test and still cannot claim for ten months, purely because it has not filed a Form CT1 for a completed accounting period yet.
If you want either 40% rate you must ask for it up front, at the time you apply for the cultural certificate. The certificate has to state that the 40% rate may apply. The visual effects rate only applies to films certified on or after 16 July 2026, and the lower budget rate only from 20 May 2025.
Tax compliance reaches through to the owners. A claim is blocked if the producer company, the qualifying company, other companies the producer company controls, or anyone linked to either company through a 15% shareholding, is not fully tax compliant.
If you claim part of the credit during production, based on budgeted expenditure, you must show either that your funding agreements are executed and their conditions met, or that at least 68% of the amount the credit is based on has been lodged with a financial institution by the qualifying company.
Two separate bodies are involved and Revenue is no longer part of the application. The Department of Culture, Communications and Sport certifies the film against a culture test and an industry development test. Revenue then pays the credit through the Form CT1 on ROS.
The producer company has to keep trading in film production for 12 months after the film is completed, and the full claim based on actual expenditure is due within 6 months of completion.

How to apply

Applications go through Revenue. The official page has the full eligibility rules and the application itself.

Go to the official page →

Checked against the official source on 20 October 2026. Always confirm the details on the official page before applying.

Questions people ask

How much is the Section 481 credit worth?

32% of the lowest of your eligible expenditure, 80% of total production cost or €125 million. A 40% rate can apply to a feature film or feature-length animation with qualifying expenditure under €20 million and an EEA national or resident in a key creative role. A 40% rate can also apply to visual effects work where at least €1 million is spent in the State, on up to €10 million of eligible expenditure. You must ask for either 40% rate when you apply for the cultural certificate.

Can an individual film-maker claim it?

No. Since 2015 the relief has been available only to producer companies, and you also need a separate special purpose company set up for the particular film. It is not open to a sole trader or an individual.

When do I have to apply?

At least 21 working days before the main body of the Irish production commences, and the qualifying company has to be incorporated before you submit. If you want one of the 40% rates you must request it at that same point.

Who do I apply to?

The Department of Culture, Communications and Sport issues the cultural certificate, by email to Section481@ccs.gov.ie. Revenue then administers the claim through your Form CT1 on ROS. Revenue has not been part of the application process since the Finance Act 2018.

Related guides

Not sure if this one is you?

Describe your situation in your own words and the assistant shows every support you might qualify for, this one included. Free, no sign up, anonymous.

Check what you might qualify for →

Was this helpful?