Film Relief (Section 481 Film Tax Credit)

Regional Film Development Uplift

A producer company may apply to the Minister for Tourism, Culture, Arts, Gaeltacht, Sport and Media for an uplift to the percentage used to calculate the credit. To qualify the Irish production must:

  • primarily be produced in an assisted region
  • meet certain requirements in relation to employment and training.

Further guidance is available on the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media website.

Next: Beneficiaries of Film Relief