Business  /  Film  /  Tax


'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 (Revenue).

The incentive applies to feature film, television drama (singles or series), animation (excluding computer games) and creative documentaries. Projects must satisfy the Culture Test and the Industry Development Test.

The amount of relief due depends on the production costs of the qualifying film. The tax credit has a 'per project' cap of up to 32% of the lower of:

  • All eligible expenditure
  • 80% of the total cost of production
  • €70 million

See further information on eligibility and guidelines here:

Screen Wicklow is ready to help you with your film production as much as possible around the County. Need help? Please get in touch with us by phone or email:

Screen Wicklow
Wicklow County Campus
Clermont House
Co. Wicklow
A67 X566

Phone: (0404) 30800
Main contact: John Powderly