10 June 2023 The Irish Film & Television Network

Irish Film and Television Network




Corporate Finance



The ten percent tax rate in Ireland applies to manufacturing companies (including film production companies), companies based in the International Financial Services Centre at the Custom House Dock in Dublin and those based in the Shannon Free Zone around Shannon Airport.

In the Financial Services Centre in Dublin the ten percent also includes companies that are involved in film finance and in the Shannon Free Zone the ten percent rate extends to companies involved in distribution and licensing.

The ten percent rate applies to income after deduction of trading expenses.

There is no withholding tax on dividends paid by Irish companies.

In order to qualify for the 10% tax rate on profits a film production company must make films for:

theatrical release
television release
75% of the work on the production must be carried out in Ireland. (This is most often interpreted as 75% of the total spend.)

Manufacturing activities include:

film, tape and disk duplication
data processing
When one company manufactures goods and another company distributes those goods and where both companies are in 90% group relationship, the profits of both companies qualify for the 10% Tax rate.

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