Ireland launches Europe’s first tax credit for unscripted production, offering corporation tax relief for projects that promote Irish and European culture and support the growing audiovisual sector.
The Irish Ministry of Finance (MOF) has introduced a new corporation tax relief aimed at supporting the unscripted production sector, marking the first tax incentive in Europe dedicated exclusively to unscripted programming.
Tánaiste and Minister for Finance Simon Harris T.D. and Minister for Culture, Communications and Sport Patrick O’Donovan T.D. unveiled the measure, which provides a 20% tax credit on qualifying production expenditure, capped at EUR 15 million per project.
The relief applies to expenditure on the development of unscripted programmes and has been approved by the European Commission to run until 31 December 2028.
The initiative is designed to promote Irish and European culture while enhancing Ireland’s audiovisual industry by attracting international investment and encouraging domestic production.
As a cultural incentive, eligibility requires compliance with a cultural test administered by the Minister for Culture, Communications and Sport.
Companies must first obtain an interim cultural certificate before production begins, confirming that the programme seeks to promote Irish and European culture. Upon completion, producers may apply for a final certificate, enabling a claim for the credit. The interim certificate also allows producers to claim the credit during production rather than after completion.
Eligibility and calculation
Under Section 487A, the total cost of production must be at least EUR 250,000, with minimum eligible expenditure of EUR 125,000. The credit is calculated at 20% of the lowest of:
- Eligible expenditure,
- 80% of total production cost, or
- EUR 15 million.
Claims are limited to one season of a particular project per 12-month period, though companies may submit multiple claims for different projects within the same year.
In announcing the tax credit, Minister Patrick O’Donovan said, “Unscripted programming is one of the most dynamic and internationally successful parts of the global audio-visual industry, and Ireland has the talent, creativity and production expertise to lead in this space,” adding, “This new tax credit is about backing Irish storytellers, producers and crews, while ensuring that Irish and European culture is clearly reflected on screens at home and around the world. By being the first in Europe to introduce a dedicated incentive for unscripted production, we are sending a strong signal that Ireland is open, competitive and ambitious when it comes to creative investment and cultural expression.”
