Ireland's Section 481 film credit is a refundable incentive with a flat 32% rate on eligible Irish spend, including post-production and VFX. Under the current program guidelines the project cap is €125 million.
Minimum eligible spend is €125,000, with a minimum total budget of €250,000. There are no salary caps.
Qualifying requires passing a cultural test (via application to the Minister for Culture) and using an Irish producer company. The program is dated to December 31, 2028 in the current configuration. Upload your budget above to see your estimated Ireland credit line by line.
What is the Ireland Section 481 rate?
A flat 32% on eligible Irish spend, including post-production and VFX, under the current program guidelines.
Is the Ireland credit refundable?
Yes, Section 481 is a refundable credit.
What is the minimum spend in Ireland?
€125,000 in eligible spend, with a minimum total budget of €250,000.
How does a production qualify in Ireland?
By passing a cultural test through the Minister for Culture and using an Irish producer company.
Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.