For Producers
Irish Section 481 Film Tax Credit Calculator
Enter the Section 481 total cost of production and the eligible Irish expenditure. The credit is calculated on the lowest of eligible Irish expenditure, 80% of Section 481 total cost of production, or the applicable cap.
Used to determine the applicable cap and whether the enhanced 40% rate can apply. Cap is €125,000,000 from 28 March 2024 onward, or €70,000,000 before that date. The enhanced 40% rate is only available from 20 May 2025.
The production cost figure used for the Section 481 calculation and the 80% cap.
The Irish/in-State expenditure that may qualify for the credit.
Enhanced 40% lower-budget film check
Tick these only if they apply. The calculator applies 40% automatically only when all enhanced conditions are confirmed. If all conditions are confirmed and the Section 481 total cost of production is below €20M, the calculator will automatically estimate the enhanced 40% credit. Otherwise, it will use the standard 32% rate.
The enhanced 40% rate depends on the final qualifying expenditure analysis and confirmation on completion. This calculator uses Section 481 total cost of production as a simple public guardrail.
Spend guide
Not sure what counts for Section 481?
Credit status
32%Standard 32% credit used
The enhanced 40% conditions are not fully confirmed, so this estimate uses the standard Section 481 rate.
Estimated Section 481 Film Tax Credit
€ 0
Applicable credit rate: 32% · Limiting factor: Eligible Irish expenditure
€ 0
€ 125.000.000
32%
Eligible Irish expenditure
- Section 481 total cost of production
- € 0
- Eligible Irish expenditure
- € 0
- 80% of Section 481 total cost of production
- € 0
- Applicable expenditure cap
- € 125.000.000
- Applicable credit rate
- 32%
- Credit status
- Standard 32% credit used
- Limiting factor
- Eligible Irish expenditure
- Estimated Section 481 Film Tax Credit
- € 0
Eligible Irish expenditure is not simply all Irish spend — it depends on the Section 481 rules.
This calculator estimates the credit only. It does not certify eligibility. A cultural certificate is required before claiming, and claims are made through ROS. The enhanced lower-budget film credit requires final confirmation on completion. This is not tax or legal advice.
Frequently asked questions
This calculator is for indicative planning only and does not replace legal, accounting, tax, or certification advice. Final eligibility and calculations depend on the project structure, the Section 481 rules, the cultural certificate, and professional review. See the disclaimer for full terms.
Next Step
Plan your Irish Section 481 structure
Use this calculator as a first estimate. The real value depends on how eligible expenditure is structured, the cultural certificate, and the claim process on completion.