5 July 2022 The Irish Film & Television Network
     

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Taxation



Companies trading from Shannon Free Zone may be certified by the Minister for Finance for the 10% tax rate which is guaranteed until the year 2005.

Film financing, film distribution, administration of films produced outside Ireland, the licensing of intellectual property are amongst those activities that may qualify a firm trading from within the Free Zone for the 10% tax rate.

    Two approvals are required:

A license issued by the Minister for Enterprise and Employment authorising the company to establish itself in the Zone.
A certificate issued by the Minister for Finance specifying the trading operations to qualify for the 10% tax rate.

 
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