Headline rate 32%
Type Tax credit (refundable)
Minimum spend Minimum €125,000 in eligible expenditure in Ireland, and minimum €250,000 in total production costs (EUR)
Per-project cap Credit base capped at €125 million per project (for projects certified on or after 28 March 2024)
Program cap No annual cap or limit on the number of projects
Administered by Department of Culture, Communications and Sport (certification) and the Revenue Commissioners (payment)
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.