Film & Entertainment

The tax credit is one of the most attractive in the world


Irish Film Tax Credit

Underpinning the film industry in Ireland is the Irish film tax credit available to feature film, television drama, animation and creative documentary production undertaken in Ireland.

The tax credit of up to 32% of qualifying Irish eligible spend is one of the most attractive in the world and supports significant Irish talent both in front of and behind the camera.

The tax credit is available to productions with a minimum qualifying cost of production budget of €250,000 (min qualifying Irish eligible spend €125,000) and currently has a per production cap of €70m.

For information on the calculation of the Irish film tax credit, cultural and other criteria please contact Elaine at elaine@clancytax.ie

Film Tax Credit


Ireland offers a very attractive film tax credit for Irish based film and television productions.

Introduced in 2015, replacing an old incentive system, the credit of up to 32% is paid on the Irish eligible spend of a production budget up to a maximum of 80% of the total budget or €70m whichever is the lower.

Elaine Gill, heads up the Clancy film tax credit division and has worked on advising small and large productions in Ireland for over 20 years. Recent productions Elaine worked with include feature films ‘The Siege of Jodotville’ and ‘Maudie’ and television productions ‘Vikings’, ‘Inspector Jury’ and ‘Into the Badlands, Series 2’.

Clancy Tax services to the Irish film and television production industry include –

  • Assistance with and full review of application for Film Tax Credit prior to Revenue submission;
  • Assistance with compliance on Film Tax credit and all correspondence with Revenue regarding same;
  • Advice on all taxes associated with a production, including payroll, income tax, VAT and film withholding tax;
  • Assistance with securing short term discounting cashflow financing solutions for productions.

A detailed summary is available at Section 481 Irish Film Tax Credit.

Elaine Gill


Elaine Gill is considered the industry’s leading expert in the Irish Film Industry

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