A new tax relief for the unscripted production sector launched earlier this month looks set to give Ireland’s film and television sector a significant boost.
Taking the form of a corporation tax credit for expenditure incurred on the development of unscripted programmes like The Traitors at a rate of 20% of production expenditure up to a maximum limit of €15 million per project, it has been approved by the European Commission to run until 31 December 2028.
The novel incentive is the first tax credit in Europe dedicated solely to unscripted programming, and is designed to support the fast-growing unscripted sector by attracting international investment as well as encouraging increased activity in the domestic space. Ireland is gaining international prominence as a premier European hub for reality TV, and has attracted interest from major players in the sector such as Netflix and Fox.
This initiative is seen as making Ireland “significantly competitive” following the success of local productions like The Big Deal and The Traitors. Applying to unscripted reality and game show content, it aims to boost Ireland’s reputation as a “European capital of reality TV.” Minister Patrick O’Donovan said that unscripted programming is one of the most dynamic and internationally successful parts of the global audio-visual industry, adding “Ireland has the talent, creativity and production expertise to lead in this space.”
The new tax credit will support Irish storytellers, producers and crews, while ensuring that Irish and European culture is clearly reflected on screens at home and around the world. “By being the first in Europe to introduce a dedicated incentive for unscripted production, we are sending a strong signal that Ireland is open, competitive and ambitious when it comes to creative investment and cultural expression.”
New figures provided by the Revenue Commissioners show that the €177m in movie tax credits in 2025 represented a 46% increase on the €121.6m paid out under Section 481 of the Taxes Consolidation Act 1997 in 2024.
The Netflix global hit ‘Wednesday’ was amongst those receiving corporation tax credits for the second season of the series. Based on the Addams Family character created by cartoonist Charles Addams in 1938, the Netflix mystery comedy is set around the teenage years of Wednesday Addams, played by Jenna Ortega. Season 1 of ‘Wednesday’ was the most watched show with 252 million views, while Season 2, shot in Ireland, garnered 119 million views and ranked fourth as most popular show of all time.
Executive producer Miles Millar described the filming locations around Powerscourt Demesne, Charleville Castle and Dublin’s Deansgrange Cemetery as “truly magical”, adding that “coming back to Ireland to shoot season two felt like a homecoming – we have beautiful castles, we have the lush greens.”
Orlaith Fitzgerald of Screen Producers Ireland credited Government foresight for the record tax credits claimed in 2025: “The one thing that has enabled the industry to achieve the successes it has to date is the foresight of successive Irish governments to invest in the sector by providing an internationally competitive tax incentive, Section 481, that enables Irish producers and studios go out in to the world and sell our work and our country as a centre of excellence for filmmaking. In a global market, Section 481 allows Ireland to compete for international production investment.”
She added that the new unscripted tax relief will add to the sector’s success into the future: “This is the only cultural incentive of its kind in Europe and gives Irish producers the ability to invest in development of new entertainment formats for Irish and European audiences, as well delivering higher quality programming on domestic broadcasters and beyond.”
