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Section 481 · Indicative Calculator

Section 481 calculator: an indicative figure for your Irish shoot.

Enter the format, your eligible Irish spend, whether the project qualifies for the Scéal Uplift, and any qualifying VFX spend. The tool returns the headline rate, which uplift (if any) applies, and an indicative credit in EUR.

How this works

A working number, not a binding ruling.

This calculator queries the IrelandFixer MCP server in real time and returns the same indicative figure I would quote a producer on a first call. It applies the 32 percent headline rate to your eligible Irish spend, layers the Scéal Uplift to 40 percent for sub-EUR 20m feature films heading to theatrical release with an EEA key creative, and applies the VFX Uplift to 40 percent once qualifying VFX spend hits EUR 1 million (capped at EUR 10m of uplifted spend). It tells you when the format falls outside Section 481 entirely.

It is not tax advice and it does not bind Revenue or Screen Ireland. Real applications turn on chain of title, the cultural test, the Producer Company structure, audit trail and the live Finance Act rates at the time of certification. Use this for budgeting and for shortlisting Ireland against other jurisdictions. When you want a real number for a real shoot, send the brief and we work it properly.

Section 481 qualifying formats are feature film, TV drama, animation and creative documentary. Other formats are returned as ineligible, and the tool routes you to standard service production instead.
Your estimate of spend on goods, services and labour provided in Ireland. Excludes non-Irish spend even if paid by the Irish Producer Company.
Tick if the project is a feature film (including animated feature) with total qualifying expenditure below EUR 20 million, intended for a theatrical release of at least 5 days, and at least one key creative role (director, screenwriter, editor, cinematographer, production designer or composer) is held by an Irish or EEA national. Triggers the Scéal Uplift to 40 percent.
If qualifying VFX spend reaches EUR 1 million, the VFX Uplift takes the credit to 40 percent on all eligible Irish expenditure on the project. The uplifted portion is capped at EUR 10 million. Leave blank if VFX is not a meaningful share of the budget.

What this tool can't see.

  • Cultural certification. Screen Ireland scores cultural contribution, Irish talent employment and skills development. Genuine drama, documentary and animation usually pass, but the test is real and takes time.
  • Producer Company structure. The legal claimant must be an Irish-resident Producer Company that is tax-compliant, not connected to a broadcaster, and meets the structural tests. International producers either incorporate an SPV or partner with a service production company whose Producer Company makes the claim.
  • The 80 percent and 125 million euro caps. The credit is calculated on the lowest of eligible Irish spend, 80 percent of total production cost, or 125 million euro. This tool applies the rate to your eligible Irish spend only and does not enforce the two upper caps.
  • Cash-flow timing. Up to 90 percent of the certified credit issues on commencement of principal photography under the current regime, with the balance after the compliance report. Irish lenders advance against the certificate during prep.
  • Live Finance Act rates. The Scéal Uplift and VFX Uplift were introduced in Budget 2026 and the detailed administration is still bedding in. The pre-2024 regional uplift (8 percent for productions outside Dublin and Wicklow) expired in 2023 and is not live in 2026. Always confirm the current rate and eligibility with Revenue and Screen Ireland at the point of application.
  • Group company structure and connected-party rules. Spend with connected parties is restricted. The audit firm will pick this up at compliance, but it can be designed out at budget stage.
Run the numbers properly

Ready to structure a real Section 481 application?

Send a one-paragraph brief: format, budget range, indicative shoot dates, where on the island. We come back with a plain answer on whether Section 481 fits, the realistic costed approach, and an introduction to the Irish Producer Company partners we work with.

hello@irelandfixer.com

Or call +44 7572 373 849.