Ireland Introduces 40% Tax Incentive For Lower To Mid-Range Budget Films Led By Irish Creative Talent

Ireland has bolstered its support for local film production with the introduction of a 40% tax incentive for lower to mid-range features lead by Irish creative talent.

The measure was among a number of supports for the Irish film and TV industry announced as part of the government’s 2025 budget plans, which were unveiled by the Minister for Finance Jack Chambers on Tuesday.

The 40% incentive represents an 8% uplift on Ireland’s existing Section 481 film tax incentive, allowing producers across the board to claim back 32% of their spending on film, TV and animation.

This bigger incentive will apply to feature film productions led by local talents with a maximum global budget of €20M.

Other supports announced on Tuesday include the introduction of a 20% tax incentive for unscripted production, subject to the approval of the European Union.

National film industry body Screen Ireland (Fís Éireann) welcomed the new measures.

“In an intensely competitive global industry, the fiscal incentive together with Screen Ireland investment, is vital in supporting Irish filmmaking and storytelling on screen, led by Irish creative talent,” she said. “These enhancements support the continued development of Ireland as a cultural powerhouse and a creative production partner on an international scale.”

The new supports come amid a buzzy period for Irish productions in which its 2025 Oscar entry Kneecap became the ever Irish language film to be selected for Sundance, while Small Things Like These was the first ever Irish film to open the Berlinale, and another five Irish films premiered Cannes this year.