Ireland Launches Europe’s First Unscripted Tax Credit
Ireland is set to launch Europe’s first tax credit specifically for unscripted shows, offering a rebate of up to 20% on qualifying expenditures.
The Irish government aims to bolster Irish and European culture through this initiative, which will assess program eligibility via a cultural test. Popular shows such as The Traitors Ireland and Dancing with the Stars Ireland are expected to benefit from the new tax credit.
Fox Entertainment Studios is particularly interested in the program, as it produces several unscripted shows, including Beat Shazam, Name That Tune, and The Floor, in Irish studios. Officials from both the Irish government and Fox have been approached for comment regarding their eligibility under this new system.
In a statement, Ireland’s Department of Finance emphasized that the credit 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 program has received approval from the European Commission and is slated to operate until December 31, 2028. It will apply to expenditures incurred during program development, available at 20% of the lowest eligible expenditure or 80% of the total production cost. Each production can benefit from a maximum credit of €15 million ($17.5 million).
To qualify, a production must have a minimum budget of €250,000, with eligible expenditures exceeding €125,000. Production companies must first obtain an interim cultural certificate, indicating that the project genuinely seeks to promote Irish and European culture.
This certificate allows production teams to claim the tax credit during the production process, addressing a common criticism of existing tax relief systems. Following production, producers will seek final certification from Ireland’s Minister of Culture, Communication and Sport to make a conclusive claim, limited to one season of a project within a 12-month period.
“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,” stated Minister Patrick O’Donovan.
He further noted, “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.”
Simon Harris, Ireland’s Tánaiste, remarked, “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.”
The unscripted production sector has faced challenges globally, but cost efficiencies in Ireland have made the country an attractive hub for international projects in recent years. Fox has been among those capitalizing on this trend. In contrast, the UK has seen calls for a similar tax credit for unscripted programming over the past 18 months, but little progress has been made to date.
