Ireland approves Europe’s first unscripted tax credit

The tax credit is worth up to 20% of eligible Irish production expenditure, subject to an overall aid cap of 16% of total production costs. 

To qualify, productions must have a minimum total budget of €250,000 and incur at least €125,000 in eligible expenditure within Ireland. 

The launch of the incentive comes at a difficult time for unscripted productions in Europe and the UK, which have been hard hit by rising costs and a slowdown in commissioning.

First announced as part of Ireland’s Budget 2025 in October 2024, the tax incentive was approved by the European Commission in June 2025 - and has now been formally approved for use by Ireland’s Minister for Finance, the Minister for Culture, and Revenue Commissioners.

A cornerstone of the scheme is a cultural test, developed by Irish authorities, ensuring that supported productions demonstrate a strong cultural character and make a meaningful contribution to the promotion and expression of Irish or European culture.

Susan Kirby, CEO at Screen Producers Ireland, said: "Today is a significant day for the unscripted sector in Ireland. This is the only cultural incentive of its kind in Europe and gives Irish producers the ability to invest in the development of new entertainment formats for Irish and European audiences, as well as delivering higher quality programming on domestic broadcasters and beyond.