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Film Studios
WE CASHFLOW.
YOU CREATE.
WE CASHFLOW.
YOU CREATE.
We will cash flow up to 90% of your total tax credit in advance, providing critical working capital before production even starts. Once a Cultural Certificate is obtained and at least 68% of eligible Irish spend is secured.
FAQs
Section 481 is a refundable corporation tax credit available to qualifying production companies for eligible audiovisual productions where the total cost exceeds €250,000.
To claim Section 481, the applicant must be a qualifying producer company, which is:
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Resident in Ireland or the EEA
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Trading in the business of film or television production
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Not controlled by a broadcaster or primarily operating as an online streaming platform
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Not in financial difficulty
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Registered for Corporation Tax with the Irish Revenue
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Operating through a Special Purpose Vehicle (SPV) for each project
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Holds a valid Cultural Certificate from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media
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When claiming the section 481 tax credit you have one of two options:
Option 1: 100% Claim Post-Production
Claim the full credit in a single instalment after production completion.
Option 2: 90% Advance Payment + 10% Balancing Instalment
Claim up to 90% of the tax credit can be claimed in advance, subject to:
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Receipt of a Cultural Certificate
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At least 68% of eligible expenditure deposited in the production account
OR -
Certification from Screen Ireland, BAI, or a recognised EEA funding body confirming funding conditions have been met
The balancing 10% is claimed upon completion of the production and submission of a compliance report, with documentation as required under Schedules 3–5 of the Film Regulations 2019.
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Assisted regions are defined under the EU Commission Decision C(2014) 3153 and include:
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Border region
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Midlands
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West
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South-East
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Parts of the Mid-East
Productions in these areas are eligible for the 8% regional uplift, extended until 31 December 2028.
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Download the latest list of Section 481. Beneficiaries.
Ireland’s Section 481 film tax credit, a key driver of growth in the country's screen industry, has been officially extended until the 31st of December 2028. Originally set to expire in 2020, it has been extended twice, most recently in the Finance Act 2022, in response to its overwhelming success in attracting both domestic and international productions.
Over the past decade, Ireland’s audiovisual sector has experienced significant expansion, bolstered by the introduction of Section 481 in 2015. This refundable tax credit replaced the previous investor-based scheme, offering a simpler and more production-friendly model. As a result, Ireland has become one of Europe’s most attractive locations for film, TV drama, documentary, and animation production.
Tax Credit Facilitation
At Four Eight One, we specialize in the certification and facilitation of Ireland’s Section 481 tax credit, guiding both domestic and international producers through every step of the process. From securing the Cultural Certificate to managing compliance, structuring claims, and cash flowing up to 90% of the credit in advance, we ensure your production benefits fully and efficiently from Ireland’s industry-leading incentive.
Production Services
full suite of production services to support your shoot on the ground in Ireland. From crew sourcing, location management, and budgeting to on-set coordination and post-production logistics, we provide seamless, end-to-end support tailored to the needs of international and domestic producers. Our experienced team ensures your production runs smoothly, on time, and on budget, backed by deep local knowledge and trusted industry relationships.
Company Formation
we assist producers with efficient company formation tailored to the requirements of Ireland’s Section 481 tax credit. We handle the setup of special-purpose vehicles (SPVs), ensuring they are fully compliant with Irish Revenue and corporate governance standards. From incorporation and tax registration to opening local bank accounts and maintaining regulatory filings, we streamline the entire process, so you can focus on creative execution while we handle the legal and financial foundation of your production.