Overview
Screen Ireland (Fís Éireann) is the Irish government agency for film, television, animation, and documentary. Founded in 1981 as the Irish Film Board and rebranded in 2018, it is the primary public funding body for Irish screen production. The agency provides development loans, production equity investment, and co-production support, and administers the Section 481 film tax credit in partnership with the Department of Culture, Communications and Sport (DCCS) and the Revenue Commissioners.
Ireland's screen sector has grown substantially over two decades, driven by the Section 481 tax credit and a production infrastructure built through major international productions including Star Wars, The Favourite, Vikings, and FX's Shogun. Budget 2026 introduced a new 40% rate of relief for productions with a minimum of EUR 1 million in eligible VFX expenditure, positioning Ireland to compete with the UK, France, New Zealand, and Canada for VFX-heavy projects.
Section 481 Film Tax Credit: Current Rates and Rules
Section 481 is a refundable corporation tax credit administered by the Revenue Commissioners. The base rate is 32% of the lowest of: (a) eligible expenditure, (b) 80% of total production cost, or (c) EUR 125 million (for projects certified on or after 28 March 2024; the previous cap of EUR 70 million applies to earlier certifications).
| Credit Type | Rate | Key Conditions |
|---|---|---|
| Base rate | 32% | All qualifying film, TV, animation, documentary, post-production and VFX, and games development |
| Scéal Uplift (lower-budget films) | 40% (32% + 8%) | Feature films (live action or animated) with qualifying expenditure under EUR 20 million; key creative roles performed by Irish or EEA nationals or ordinary residents; certified on or after 20 May 2025 |
| VFX enhanced rate (Budget 2026) | 40% | Productions with minimum EUR 1 million eligible VFX expenditure |
The minimum eligible expenditure threshold is EUR 125,000, and the minimum total production cost is EUR 250,000. Up to 90% of the credit can be claimed during production based on budgeted expenditure, with the balance claimed within 6 months of completion. The credit is available for projects certified up to 31 December 2028.
All Section 481 applications require a TAB F Skills Development Plan. For projects with eligible expenditure above EUR 2 million, the plan must also be submitted to Screen Ireland for approval at least 21 working days before production begins.
Development Funding: Amounts, Limits, and Deadlines
Screen Ireland provides development loans to Irish producers, writers, and directors. Loans are repayable on the first day of principal photography. A "locked box" system now applies to Irish Feature Film Development: repaid development loans are held by Screen Ireland for the production company to re-invest in new Irish feature film projects, up to a maximum of EUR 75,000 per project.
| Scheme | Max Funding | Eligibility |
|---|---|---|
| Feature Film Development | EUR 75,000 (EUR 125,000 with match funding) | Irish producer(s), writer(s), director(s); live action or animated features |
| Screenplay: Established Talent | EUR 15,000 individual / EUR 20,000 team | Writers/writer-directors with a produced feature or TV drama credit; must be resident or born in Republic of Ireland |
| Documentary Development | EUR 15,000 (first stage) + EUR 10,000 (second stage) | Irish producer(s), writer(s), director(s); cinematic feature-length docs or doc series |
| Television Animation Development | EUR 30,000 | Irish producer(s), writer(s), director(s); animated TV series or single |
| TV Drama Development | EUR 25,000 (first stage) + EUR 25,000 (second stage); up to EUR 100,000 with match funding | Irish producer(s), writer(s), director(s); TV drama series |
Any development funding above EUR 75,000 requires matching funding from other sources. The maximum development funding for any single project is EUR 125,000.
2026 Development Application Deadlines (portal closes at 1pm):
- Monday 26 January 2026
- Monday 30 March 2026
- Monday 25 May 2026
- Monday 7 September 2026
Decisions are generally reached within 12 weeks of the submission deadline.
Production Funding: Amounts and Limits
Screen Ireland production funding is provided as equity investment, granting the agency a proportional share in commercial revenues. The following limits apply:
| Category | Max Screen Ireland Funding | Conditions |
|---|---|---|
| Fiction: Irish Production (budget up to EUR 3M) | Up to 70% of budget, max EUR 950,000 | Irish producer, Irish creative leadership |
| Fiction: Irish Production (EUR 3M to EUR 7M) | Up to 65% of budget, EUR 1,000,000 to EUR 1,200,000 | Same |
| Fiction: Irish Production (EUR 7M to EUR 20M) | Up to 65% of budget, max EUR 1,300,000 | Same |
| Fiction: Creative Co-Production | Up to EUR 350,000 (post-production only: EUR 150,000) | Official co-production with Irish creative contribution |
| TV Drama (budget up to EUR 6.5M) | Up to 20% of budget, max EUR 650,000 | Related to broadcaster and Coimisiún na Meán funding levels |
| TV Drama (budget above EUR 6.5M) | Up to 10% of budget, max EUR 950,000 | Same |
| TV Animation | Up to EUR 400,000 per series | Related to broadcaster and Coimisiún na Meán funding |
| Documentary: Production | Up to 65% of budget, max EUR 250,000 | Irish creative leadership; feature-length or series |
| Documentary: Creative Co-Production | Up to EUR 150,000 | Official co-production with Irish creative contribution |
| Completion Funding | Up to EUR 100,000 (feature) / EUR 50,000 (documentary) | Post-production stage or later; no prior Screen Ireland support |
A Nationwide Additional Production Fund is available for projects carrying out production in regional areas of Ireland (outside the Dublin/Wicklow area).
Irish Animation Sector
Ireland has a distinctive animation sector built on studios including Cartoon Saloon (Kilkenny), Brown Bag Films, and several independent producers. Cartoon Saloon's The Secret of Kells (2009), Song of the Sea (2014), Wolfwalkers (2020), and My Father's Dragon (2022) all received Academy Award nominations for Best Animated Feature. Brown Bag Films produces children's animation for international broadcasters including Disney and Nickelodeon.
Screen Ireland supports animation through dedicated TV Animation Development funding (up to EUR 30,000) and animation feature film production funding under the same Fiction: Irish Production limits. The Scéal Uplift's 40% rate applies to qualifying animated features with expenditure under EUR 20 million, provided key creative roles are filled by Irish or EEA nationals.
International Productions in Ireland
Major international productions that have shot in Ireland include Star Wars: The Force Awakens and The Last Jedi (Skellig Michael), The Favourite (2018), Vikings (2013-2020, Wicklow), Normal People (2020, Hulu/BBC), and FX's Shogun (2024, VFX work by Irish studios). Irish VFX studios have contributed to Marvel Studios' WandaVision and Spider-Man: No Way Home, and FX's Shogun for Disney+.
The new 40% VFX rate introduced in Budget 2026 targets productions with at least EUR 1 million in eligible VFX expenditure, allowing Ireland to compete with jurisdictions offering targeted VFX incentives. The National Talent Academy for VFX supports skills development in this sector.
What Filmmakers Should Know
For international co-productions with Ireland, Screen Ireland co-financing and Section 481 together create meaningful financial incentives. A qualifying co-production can access up to EUR 350,000 in Screen Ireland production funding plus the 32% Section 481 tax credit on eligible Irish expenditure (or 40% if the project qualifies for the Scéal Uplift or VFX enhanced rate). The agency's development team provides direct guidance on co-production eligibility and the application process.
For Irish filmmakers, Screen Ireland is the primary institutional relationship for a theatrical film career. Development loans up to EUR 125,000 are available for feature film projects, with four application rounds per year. The locked box system allows repaid development loans to be re-invested in new projects, effectively recycling development capital within Irish production companies.
Producers should note that Screen Ireland funding awards are frequently considerably less than the maximum amounts listed, given pressure on agency resources. The agency assesses projects on creative merit, Irish cultural relevance, and commercial viability.
See Also
For the Irish directors and screenwriters associations, see Screen Directors Guild of Ireland (SDGI) and Writers Guild of Ireland (WGI) in this directory. For the Netherlands Film Fund, which co-produces with Ireland through European treaty arrangements, see Netherlands Film Fund (NFF) in this directory.
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