European Commission Approves Irish Visual Effects Film Credit

The European Commission approved a tax credit for visual effects to supplement Ireland’s film tax credit, the government announced Thursday.

The Visual Effects Uplift, announced as part of Ireland’s 2026 budget, allows a 40% tax credit for productions with a minimum of €1 million ($1.17 million) of eligible expenditure on relevant VFX work, and will apply up to a maximum of €10 million per production.

The standard credit rate of 32% will apply to eligible expenditure above that cap. Companies will need cultural certificates to qualify for the VFX uplift.

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