The Irish Government has formally commenced the Visual Effects (VFX) Uplift to Section 481, Ireland’s film tax credit, introducing an enhanced 40% rate for qualifying visual effects work and giving the industry a new tool to compete for high-end international production.
Tánaiste Simon Harris and Minister for Culture, Communications and Sport Patrick O’Donovan announced the commencement today, marking what the Government has called an important enhancement to Ireland’s screen industry support framework. The measure followed a Commencement Order signed on 7 July, published in Iris Oifigiúil on 14 July, with accompanying regulations following on 17 July. The uplift itself took effect on 10 July.
Under the new measure, productions can claim a 40% tax credit on eligible VFX expenditure up to €10 million, with the standard 32% Section 481 rate continuing to apply above that threshold. To qualify, a production must incur at least €1 million on eligible visual effects work and hold a cultural certificate from the Department of Culture, Communications and Sport declaring its intent to claim the enhanced rate. Productions can still claim up to 90% of their budgeted credit in advance at the standard 32% rate, with the uplifted 40% rate applied once VFX project status is confirmed on completion. The Department of Culture, Communications and Sport and Revenue have said further guidance on the application process and on claiming the uplift will be published shortly.
The Government says the commencement delivers on a Programme for Government commitment to introduce targeted supports for the visual effects sector, and recognises the strategic importance of VFX to the wider screen industry.
Welcoming the move, Tánaiste Simon Harris said: “This new Visual Effects Uplift will help us build on that reputation by making Ireland even more competitive in attracting high-value productions.”
Minister O’Donovan said the enhancement was “a great opportunity, in particular, for the Irish VFX industry but also the wider Irish screen industry.”
Désirée Finnegan, CEO of Fís Éireann/Screen Ireland, said the enhanced credit “strengthens Ireland’s position as a leading hub for VFX and post-production work.“
Screen Producers Ireland has also welcomed the commencement, saying the uplift has the potential to further strengthen Ireland’s offering as a destination for international screen production while supporting the continued growth of the country’s VFX sector, many of whose leading companies are SPI members. The organisation extended particular congratulations to its partners at VFX Ireland, whose advocacy it credited with helping to bring the measure to fruition, calling the announcement a positive milestone for the wider screen industry.
The uplift builds on Section 481’s track record in drawing international production to Ireland, and follows European Commission approval for the measure under state aid rules in April, after Budget 2026 first confirmed the 40% VFX rate. The Government says the change will also support skills development through the National Talent Academy for VFX and deepen relationships with international studios already investing in Ireland’s growing visual effects and post-production sector.