20% Tax Credit for Unscripted Productions Begins in 2026
Ireland’s new Unscripted Production Corporation Tax Credit offers producers a refundable tax credit of up to 20% on qualifying expenditure incurred in Ireland. It’s different to the standard Section 481 film tax incentive in many ways, well it’s called Section 487A first of all!!!!
The incentive is designed to attract international unscripted productions while supporting Irish producers, crews, facilities and production services. Eligible formats include observational documentaries, docuseries, factual entertainment, lifestyle programmes, quiz and game shows, studio and panel shows, and reality programming.
The credit is calculated at 20% of the lowest of:
- Eligible expenditure incurred in Ireland.
- 80% of the total production cost.
- €15 million.
This provides a maximum potential tax credit of €3 million per production.
To qualify, a production must have a total production cost of at least €250,000 and eligible Irish expenditure of at least €125,000. Qualifying costs can include Irish-based crew, production services, facilities, equipment and other goods and services used in Ireland. However, fees for presenters, contributors and other on-screen services are generally excluded.
Productions must also pass a cultural test administered by the Department of Culture, Communications and Sport. The producer company must apply for an interim cultural certificate at least 21 working days before Irish principal photography begins, followed by a final certification application after completion.
The credit is administered by the Irish Revenue Commissioners and may be claimed on an interim basis during production, subject to the applicable certification and tax requirements.
Introduced under Section 487A, the new incentive complements Ireland’s existing Section 481 support for film, television drama, animation and creative documentary. It creates an important new opportunity for international producers considering Ireland as a base for factual entertainment, reality television and other unscripted formats.
Contact Irish Film Services to discuss whether your unscripted production could qualify for Ireland’s new 20% tax credit.
