Tánaiste Simon Harris and Minister Patrick O’Donovan launch new Tax credit for Unscripted Production
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From: Department of Finance
- Published on: 4 January 2026
- Last updated on: 5 January 2026
First tax credit in Europe dedicated solely to unscripted programming
The Tánaiste and Minister for Finance, Simon Harris T.D. and the Minister for Culture, Communications and Sport, Patrick O’Donovan T.D. have launched a new tax relief for the unscripted production sector.
The relief will take the form of a corporation tax credit for expenditure incurred on the development of unscripted programmes and will be available at a rate of 20% of certain production expenditure up to a maximum limit of €15 million per project.
The tax credit has been approved by the European Commission to run until 31 December 2028.
This novel incentive, the first tax credit in Europe dedicated solely to unscripted programming, is designed to support the expression of Irish and European culture in the fast-growing unscripted sector and to grow Ireland’s audio-visual industry by attracting international investment as well as encouraging increased activity in the domestic space.
The relief is a cultural one, therefore a cultural test will also apply. In order to claim the credit, a company must first apply to the Minister for Culture, Communications and Sport for interim cultural certification in advance of undertaking production on a qualifying unscripted programme.
This certificate ensures that the production is genuinely seeking to promote Irish and European culture. On completion, and having met all conditions, producers may then apply for a final certificate, which allows the company to make a final claim for the credit.
In announcing the tax credit, Tánaiste Simon Harris said:
“I am delighted, along with Minister O’Donovan, to announce the commencement of this Tax Credit for Unscripted Production which will provide certainty and support for a rapidly growing part of our audiovisual sector.
“Ireland has a brilliant reputation internationally as being a centre of excellence for film television and audio production.
“The introduction of this measure represents a further strengthening of Ireland’s tax incentives for the audiovisual sector, reinforcing the Government’s long-standing commitment to supporting screen production and Irish creative industries.
“The Tax Credit for Unscripted Production is a natural addition to this and ensures that Ireland remains an extremely competitive location for audio-visual production now and into the future.”
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.
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
Notes for the editors
Relief Overview
Section 487A provides a corporation tax incentive to support the production of unscripted programmes. It is available to producer companies and can be claimed against certain costs of qualifying unscripted programmes.
In order to be eligible, the total cost of production must not be less than €250,000 and the eligible expenditure must not be less than €125,000.
The credit is calculated at 20% of the lowest of:
- eligible expenditure
- 80% of total cost of production
or
- €15 million.
Application Process
In order to claim the relief, a production company must first apply to the Minister for Culture, Communications and Sport for an interim cultural certificate. This certificate will ensure that the production is genuinely seeking to promote Irish and European culture and is valid for a period of two years.
The requirement to obtain an interim certificate also provides a benefit to the production companies in that it allows a company to claim the credit as the programme is being produced, as opposed to waiting until the programme is complete before being able to make a claim.
On completion of an unscripted programme, the company applies to the Minister for final certification. If the Minister is satisfied that the completed production meets the eligibility criteria and passes the cultural test, and that any conditions stipulated in the interim certificate have been complied with, the Minister issues a final certificate. The final certificate allows a producer company to make a final claim for the credit. Claims will be limited to one season of a particular project in a 12-month period, production companies can however make two or more claims for the credit in a given year if the claims relate to different projects.