5 July 2022 The Irish Film & Television Network
     

Irish Film and Television Network

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Taxation



Established in 1987 to encourage a broad range of international financial services companies to locate in Ireland. A range of incentives were put in place to encourage financial services companies, which are guaranteed until the year 2005, including:

10% corporation tax on income derived from international financial services
100% deduction on building construction expenditure available in the first year of operation for owner/occupiers.
100% tax deduction for expenditure on new capital items
Full relief from rates for 10 years.
Double rent allowance for lessees for a ten year period against taxable profits.
To take advantage of these incentives a company must locate in the International Financial Services Centre in Dublin and obtain a 10% tax certificate from the Minister for Finance.

Companies providing deficit financing, recourse or non recourse lending, film insurances (including completion bonding) or other international film finance activity will benefit.

 
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