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Ireland's 32% Tax Incentive "Section 481"

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'Section 481' is a tax credit, incentivising film and TV, animation and creative documentary production in Ireland, administered by Ireland's Department of Culture and the Revenue Commissioners.

The rate of tax credit is worth up to 32% of eligible Irish expenditure.

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.

The incentive applies to feature film, television drama (singles or series), animation (excluding computer games) and creative documentary with a budget in excess of €250,000 and "eligible expenditure" of no less than €125,000.

Compared to similar incentives globally, Ireland's Section 481 stands out for its competitive rebate rate, streamlined application process, and commitment to supporting the entire production ecosystem.

While other countries offer similar incentives, Ireland's combination of financial benefits, skilled workforce, and stunning locations make it a top choice for filmmakers worldwide.

Additionally, Ireland's reputation for reliability and transparency in administering the incentive further enhances its appeal, ensuring that filmmakers can confidently invest in bringing their projects to life in Ireland.

More detail is available on the Screen Ireland website: | 01 275 1437

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