Ireland Raises the Bar
With Europe’s first tax credit dedicated to unscripted, new studios cropping up across the country, and production spend hitting a record €544 million, the industry is booming in Ireland.
The Irish film industry has been on a formidable run for years, but 2025 and 2026 mark a genuine turning point — not just for prestige drama and Oscar-contending features, but for the full spectrum of screen production – including unscripted.
In December 2025, Ireland became the only country in the European Union with a dedicated tax credit for unscripted television. Not a narrow carve-out applied at the discretion of administrators, but a purpose-built, EU-backed incentive specifically designed for observational docs, docuseries, factual entertainment, lifestyle programming, game shows, reality series, studio formats, and more.
For unscripted producers looking for a European base — or a co-production partner who can bring EU access, world-class English-speaking talent, and a genuine welcome mat — Ireland just became a much more interesting conversation.
And with recent legislation pushing the already generous 32% core incentive even higher for local productions, scripted is booming, too.
But don’t just take my word for it – the statistics speak for themselves:
€544 million in Irish production spend in 2025 — a record high, up 26% year-over-year
10 Oscar nominations for Irish creatives and Irish-produced films in 2026
87 projects in Screen Ireland’s 2026 production slate (22 features, 17 documentaries, 13 TV dramas and animated series, 30+ shorts)
The sector supports 11,960 jobs, contributing €692 million to the economy (direct, indirect, and induced)
18,000+ crew trained through Screen Ireland skills programs since 2021
Variety magazine called Ireland “a capital of filmmaking” and “one of the world’s most attractive production environments.” And with industry infrastructure rapidly expanding in the country, Ireland’s only getting started.
For an overview of Ireland’s production incentives, read on.
Section 481: The Core Incentive (32%)
Ireland’s foundational film and television tax credit has been the engine of the industry for decades. Section 481 offers a 32% payable tax credit on eligible Irish expenditure — meaning cash back from Irish Revenue, not just an offset against tax liability.
Key parameters:
No annual program cap, so producers don’t need to worry about funds running out if they apply at the wrong time of year
Incentive: 32% of the lower of:
all eligible expenditure or
80% of the total production cost or
€125 million
Minimum spend: €125,000 in eligible expenditure
International cast and crew working in Ireland qualify
All goods and services sourced in Ireland qualify, including post-production and VFX
Eligible content: feature film, TV drama (singles or series), animation, creative documentary, post-production, and VFX
Digital games also qualify, with a €25M eligible expenditure cap per project
Payment can be structured two ways: a single instalment (100% within 30 days of delivery and compliance report submission) or two instalments (90% at financial closing, 10% on delivery). The two-instalment path allows productions to access most of the credit before final delivery — a meaningful cash flow advantage.
Scéal Uplift Pushes Incentive to 40% for Mid-to-Lower Budget Irish Films
Since May 2025, eligible Irish feature films can access an enhanced 40% rate — an 8% uplift on the base Section 481 credit. To qualify:
The project must be a feature film (includes animated films) intended for theatrical release
The enhanced rate only applies to projects with a total global production spend of under €20 million
At least one person who’s a national of – or ordinarily resident in – Ireland (or another EEA state) must hold a key creative role (find a list of qualifying roles here)
The Scéal Uplift was designed specifically to give mid- to lower-budget Irish features a meaningful competitive edge. For a €10 million Irish feature, the difference between 32% and 40% isn’t trivial.
Keep in mind, however, that the 40% rate is capped at €20 million of global production spend. If the spend tops that amount, the standard 32% Section 481 rate applies.
VFX Uplift: 40% for Visual Effects Work
Ireland also introduced a 40% tax credit for qualifying VFX work as an enhancement to Section 481, with a minimum of €1 million in eligible VFX spend required and the relief available on eligible VFX expenditure up to €10 million.
The regulations are likely to be released later this summer or fall. but here’s how the uplift will likely work:
Once a production qualifies for the 40% VFX uplift by incurring at least €1 million of qualifying VFX expenditure, the physical production costs and non-VFX post-production expenditure also qualify for the 40% rate, up to a combined expenditure cap of €10 million.
For example, a high-end television series might spend €15 million in Ireland, comprising:
€3 million on qualifying VFX; and
€12 million on principal photography.
In this scenario:
The €3 million of qualifying VFX expenditure benefits from the 40% uplift.
A further €7 million of qualifying physical production/non-VFX post-production expenditure also qualifies for the 40% rate, bringing the total expenditure at 40% to the €10 million cap.
The remaining €5 million (the amount above the €10 million cap) qualifies for the standard 32% Section 481 credit.
With Ireland’s growing post-production and VFX infrastructure, this uplift makes the country increasingly attractive for productions with significant visual effects.
487A: Europe’s First Dedicated Unscripted Tax Credit
Operational since December 23, 2025, and approved by the European Commission to run through December 31, 2028, the Unscripted Production Corporation Tax Credit (Section 487A) is a refundable corporation tax credit for productions of unscripted television content.
The headline rate is 20% on qualifying eligible expenditure, calculated on the lower of:
80% of total production cost
Eligible expenditure incurred in Ireland
€15 million per project
…which yields a maximum credit per project of €3 million. Worth noting: productions can claim the credit during the making of a show — not just at the end — addressing one of the most frequently cited incentives-related frustrations for unscripted producers.
What content qualifies?
The following categories of unscripted programs are eligible:
• Observational documentaries
• Docuseries
• Factual entertainment
• Factual programming
• Lifestyle programming
• Quiz, contest, and game shows
• Studio and panel shows
• Reality programming
What doesn’t qualify: news, current affairs, talk shows, sports programming (except sports documentaries), concerts/galas/award shows, content primarily composed of stock footage, content intended primarily for video-sharing platforms, and promotional or advertising content. Live programming - including competition shows that are broadcast live, like Dancing with the Stars - are also not eligible.
One more nuance to note: Seasons of licensed formats where a previous season has already received an interim certificate in the 12 months preceding the application are also excluded. This means the credit is designed to support fresh production cycles each year, not to continually subsidize a different territory’s version of the same format, one after the other. The first show in a given year is eligible, but not subsequent iterations
Minimum Thresholds
Total production cost of at least €250,000, with eligible expenditures of at least €125,000. All eligible expenditure must be paid from the producer company’s Irish bank account.
Who Can Claim It?
The producer company must:
Be tax resident in Ireland, or be EEA-resident and trading in Ireland through a branch or agency. Foreign production companies can partner with an established Irish production company that then acts as a service provider on the project.
Have been producing unscripted programs as an ongoing trade for at least 12 months before making a claim
Continue producing unscripted programs for at least 12 months after completing the production, subject to the claim
Not be a broadcaster or streamer — or an entity connected to one
The 12-month trading history requirement on both sides of the production means this isn’t a scheme for one-off production vehicles; rather, it’s structured for established, active independent production companies.
Given that the unscripted incentive is new, it’s wise to check in with the wonderful people at Screen Ireland for the latest information and guidance.
The Cultural Test
Like Section 481, the Unscripted Production Corporation Tax Credit requires cultural certification from Ireland’s Department of Culture, Communications and Sport. Productions must demonstrate that they genuinely seek to promote Irish and European culture through use of language, talent, storytelling, locations, and more.
The cultural test is flexible enough to accommodate a wide range of content; the key is engagement with Irish and European cultural elements, and the breadth of possibilities should make this relatively easy.
Note: No Double Dipping with Unscripted & Section 481
Productions eligible for Section 481 relief are explicitly excluded from the Unscripted Production Corporation Tax Credit. The two schemes run parallel, not stackable on the same content. Creative documentaries eligible under Section 481 are Section 481 productions; observational documentary series of the kind that might air on a streaming platform are the Unscripted Credit’s domain. When in doubt, the nature of the content and its distribution pathway determines which track applies.
Additional Screen Ireland Funding
Screen Ireland (Fís Éireann) operates a robust suite of funding opportunities, including loans and grants, across content categories and all stages, from development to distribution and promotion. Competition is intense, and Screen Ireland is candid that application volumes are high and awards are selective.
For just a small taste of what’s available, development-stage funding programs include:
Screenplay Development Loans: Up to €15,000 for individual writers or €20,000 for writing teams, to develop a live-action or animated feature from treatment or early draft to a viable first draft. Requires at least one produced feature or TV drama writing credit.
Additional Feature Film Development Loans: For projects already in receipt of Screen Ireland Feature Film Development funding. Maximum €75,000 at any one time; maximum €125,000 total per project. Any award above €75,000 must be matched by third-party sources.
Television Drama Development Loans: For Irish producers with a TV drama track record, to develop original live-action TV drama. Awards fund the production of a detailed series bible and pilot script.
First Stage Documentary Development Funding: For feature documentary projects intended for festival or cinematic release, and documentary series intended for international broadcast. Supports concept work, research, promo/teaser production, and story development, with a maximum award of €15,000.
Animation Development Loans: Up to €30,000 for Irish producers to develop an animated TV series, covering all concept, design, and story work necessary to prepare a project for production.
Innovation in Storytelling Development Fund (Round 5): Now in its fifth year, this €400,000 annual fund supports innovative, high-concept development and immersive storytelling projects. Grants (not loans) of up to €75,000 per project, with most awards in the €25,000–€50,000 range. Run in partnership with Animation Ireland, with support from Cultural & Creative Industries Skillnet and Eirmersive. Open to producers and industry creatives working with animation, gaming, immersive technologies, and emerging formats.
And again, that’s just development!
Screen Ireland offers additional support for production, skills development, distribution, marketing, short film, and more. Browse the entire list here.
(Note that development funding through Screen Ireland does not guarantee production funding at a later stage. It is, however, a meaningful signal of an Irish development ecosystem that actively invests in content from an early stage.)
Studio Infrastructure: A Country in Build Mode
The incentive is only part of the story; Ireland is also expanding its studio infrastructure — and for international producers scouting a long-term production base, that matters.
Dublin Fields: In December 2024, South Dublin County Council granted 10-year planning permission to Lens Media Ltd for a 56-acre site at Grange Castle Business Park in Co. Dublin. The development includes six soundstage complexes housing 11 soundstages, along with ancillary offices, workshops, and support facilities — totaling more than 74,000 square meters of gross floor space, positioning it in the top tier of global studio infrastructure.
West Cork Film Studios: In Skibbereen on Ireland’s southwest coast, West Cork Film Studios has established itself in just two years of operation. Five films were produced on-site in 2025 — including two simultaneously. For mid-budget productions seeking a studio base outside Dublin with access to the dramatic coastal and rural locations of County Cork, this is a working option today.
Troy Studios: Troy Studios is a 350,000 sq ft production facility in Limerick with four world-class sound stages (2 x 32,000 sq ft, 2 x 17,000 sq ft) and a 26-acre campus with an expansive back lot. For the next four years, Fox and Irish production company & service provider Bigger Stage have partnered to lease the studio to establish a new Global television production hub for unscripted formats.
Ireland’s Structural Advantages
A few other benefits the raw incentive numbers don’t fully capture:
English is the primary working language - a plus for English-speaking productions. Be it scripts, contracts, permits, or on-set communication, there’s no translation required, and no interpretation risk.
EU co-production access. Ireland is a full EU member state. Productions structured as official EU co-productions through Ireland can access European funding frameworks, including Eurimages and the MEDIA program, in addition to Section 481.
UK access: In addition to being an EU member state, Ireland also shares a Common Travel Area (CTA) with the United Kingdom. This allows Irish and UK cast, crew, and talent to live and work freely across both jurisdictions without requiring visas or additional immigration permissions, making cross-border productions much simpler.
Easy access for North American cast & crew: For incoming cast and crew from the United States and Canada, a visa is generally not required to enter and work in Ireland. Rather, the Irish production company would apply for the appropriate employment permit on the individual's behalf. This makes the process relatively straightforward for international productions.
Exceptional talent. Colin Farrell, Cillian Murphy, Saoirse Ronan, Paul Mescal, Jessie Buckley, Barry Keoghan on screen; Lenny Abrahamson, John Crowley, Lee Cronin, and Aoife McArdle behind the camera…the pipeline runs deep.
Mature infrastructure. Post-production, VFX, and animation facilities are internationally experienced. Screen Ireland has supported more than 18,000 crew training placements since 2021, with over 6,500 in 2025 alone across five National Talent Academies covering live action, animation, and VFX.
Locations
Ireland’s location portfolio is one of the most cinematically diverse in Europe. The island offers dramatic Atlantic coastlines, Georgian and Victorian city architecture in Dublin, sweeping mountain ranges in Kerry and Wicklow, medieval castles, working farms, and the stark, otherworldly landscape of the west.
It’s doubled for ancient Westeros and for a galaxy far, far away (Skellig Michael’s UNESCO-listed monastery island featured in Star Wars: The Force Awakens and The Last Jedi). Average daylight hours, manageable production infrastructure costs relative to London, and a highly experienced crew base make Ireland a practical destination, not just a scenic one.
The Fine Print
• The Scéal Uplift (40%) is limited to feature films under €20 million qualifying expenditure. Productions at or above that threshold are capped at the standard 32% Section 481 rate.
• The Unscripted Production Tax Credit runs only through December 31, 2028. It was approved by the European Commission for that window; renewal beyond 2028 has not been announced. Productions planning returning series into 2029 and beyond should monitor renewal status closely.
• The 12-month trading history requirement for the Unscripted Credit is a genuine threshold. First-time or newly incorporated production entities won’t qualify. Factor in lead time if you’re establishing an Irish presence to access the credit.
• The cultural test is real for both Section 481 and the Unscripted Credit. Ireland’s tests are broadly flexible, but productions should seek certification well in advance of production commencement.
• No annual cap on Section 481. Unlike some competing incentive programs, there’s no annual aggregate cap on Section 481.
The Bottom Line
Ireland has been one of Europe’s most reliable production destinations for years, built on a solid 32% incentive, exceptional talent, and stunning locations.
Recent developments have only added fuel to that fire: The Scéal Uplift means mid-budget Irish features can now access 40% tax relief. VFX-heavy productions can access 40% on qualifying effects spend. And the new Unscripted Production Corporation Tax Credit has opened the door to a whole new category of production.
For full details on each of these programs – and more – visit Screen Ireland, and don’t be afraid to reach out to them at info@screenireland.ie – the staff is wonderfully responsive and supportive!
*Note that all production incentives programs are subject to change. While the information within is accurate as of the date of publication, it’s always wise to confirm details with the film commission.
Producing across borders?
Hosting foreign crews?
Be prepared.
International productions and co-productions deliver significant financial benefits, but cultural misunderstandings can quickly erode those savings through miscommunication, project delays, and team friction.
Globally Minded helps production companies, crews, film commissions, and service providers turn cultural differences into strategic advantages. With 25+ years of leading multicultural teams across five continents and delivering millions in cost savings through international partnerships, we provide:
For Production Companies & Crews: Cultural intelligence training, location culture research, and team playbooks that prevent costly miscommunications, accelerate team cohesion, and maximize the ROI of your international shoots and partnerships
For Film Commissions & Service Providers: Tools to better serve foreign clients, differentiate your location, and build lasting production relationships that bring crews back
Whether you’re shooting abroad, collaborating with international partners, or hosting foreign productions, cultural agility isn’t just nice to have — it’s a competitive edge.
Learn more at Globally Minded, or reach out to Carrie directly at carrie@carrieregan.com to find out more.
Film commissions: Time to brag about your own incentive!
We’re featuring Jurisdiction Spotlights like this in upcoming issues of Production Incentives Insider.
Just reach out at carrie@carrieregan.com, or via our website.