Ireland's 40% Tax Credit for Film, Television and Animation.
‘Section 481’ is a tax credit that supports film and TV drama, animation, creative documentary, post-production & VFX, and games development in Ireland. It is administered by Ireland’s Department of Culture, Communications and Sport and the Revenue Commissioners (Revenue).
Ireland offers one of the most attractive VFX tax incentives in the world. Under the new VFX Uplift to Section 481, productions that spend at least €1 million on visual effects work in Ireland can claim an enhanced 40% refundable tax credit on up to €10 million of eligible Irish expenditure. A standard 32% rate applies to eligible spend above that. The incentive applies to domestic and international productions, including VFX-only projects, with no requirement to film in Ireland.
To qualify, projects must pass a cultural test or be structured as an official co-production. Ireland offers a skilled, English-speaking workforce and world-class post-production and VFX studios such as Screen Scene & SSVFX, all within an EU-based business environment. The credit is transparent, well managed by Revenue, and complements other global incentives, making Ireland a strategic and cost-effective choice for high-end VFX work.
For more information about the Irish rebate, please contact the team via taxincentive@ssvfx.ie
