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Co-Productions & Section 481

Section 481 is Ireland’s film and TV tax credit designed to attract high-caliber productions to the country. It offers a significant financial incentive (up to 32% of qualifying Irish expenditure) to both domestic and international producers who meet the program’s eligibility and cultural criteria. This credit reduces overall costs, making Ireland a highly competitive destination for feature films, TV drama, animation, and certain documentary projects.

  • ​Feature Films​

    • Includes both live-action and animated full-length projects.

    • Typically aimed at theatrical release or international distribution.

    • Must meet minimum spend thresholds and pass the cultural test.

    ​TV Dramas & Series​

    • Episodic content intended for broadcast or streaming platforms.

    • Can range from historical epics to contemporary productions.

    • Subject to similar eligibility and cultural requirements as feature films.

    ​Animation (All Formats)​

    • Encompasses feature-length animations, series, and one-off specials.

    • Offers a competitive advantage to producers looking for Ireland’s animation expertise and talent pool.

    • Must demonstrate cultural or economic contribution to Ireland/EEA.

    ​Documentaries​

    • Qualify if they meet specific cultural content and storytelling parameters.

    • Topics can vary from investigative journalism to creative, art-focused narratives.

    • Must align with overarching criteria of promoting Irish/European culture or satisfying the point-based cultural test.

  • To qualify for Section 481, your project must pass a point-based cultural test set by the Irish government. Here’s what you need to know:

    ​Core Criteria​

    • Employment of Irish or EEA (European Economic Area) cast and crew

    • Use of Irish production facilities, services, and locations

    • Creative/story elements tied to Irish or European culture, or set in Ireland/EEA

    • Post-production conducted in Ireland/EEA

    ​Scoring​

    • Each sub-criterion (e.g., hiring Irish crew, shooting days in Ireland) grants a certain number of points.

    • You must achieve a minimum overall score—often around 50% of the total available points—to pass.

    ​Flexibility​

    • Your film doesn’t have to be set explicitly in Ireland. Ireland can “double” for other locations.

    • Collaborating with an Irish co-producer and using local crew or facilities can help fulfill these cultural and economic requirements.

  • ​Application & Payment​

    • Pre-Certification: Producers must submit details about the script, budget, and cultural elements to the relevant Irish authorities (e.g., Screen Ireland and the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media).

    • Interim Claims: Once a certain percentage of the budget is spent, you can often file for an interim credit payment. This aids cash flow during production.

    • Final Certification: After principal photography and post-production, a final claim is made to receive the remaining balance.

    ​Credit Amount

    • The credit can amount to up to 32% of qualifying expenditure in Ireland.

    • Qualifying expenditure includes direct spend on Irish cast, crew, locations, studios, post-production, and certain overheads.

    ​Compliance​

    • You must adhere to the projected budget, shoot days, and hiring plans outlined in your application. Any significant deviations require formal approval to retain eligibility.

    • Proper financial documentation and auditing practices are essential to verify all qualifying spend.

Why Co-Produce with us?

Streamlined Access to Section 481​

  • An Irish production partner already understands the application process, cultural test, and financial reporting requirements.

  • We can help maximize your spend in areas that qualify for the credit, ensuring you meet all thresholds.

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Local Industry Know-How

  • Ireland has a deep talent pool of world-class crew who’ve worked on everything from large-scale studio films (Braveheart, Saving Private Ryan, Vikings) to high-end streaming series.

  • Established relationships with studios, local authorities, and vendors allow for smoother logistics (locations, permits, union rules, etc.)

  • Meeting Cultural Requirements

  • Hiring Irish cast, crew, and creative heads naturally boosts your cultural test score.

  • Shooting in Ireland’s iconic locations and leveraging post-production facilities helps demonstrate local cultural and economic contributions.

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