At Babyjane Productions we provide a number of services including: Producing, Production Accounts, Script Consultation, Line Producing, Location Scouting and Crew Hire.

CO-PRODUCER - SECTION 481 IRISH TAX CREDIT (UPDATED 2026)

The film credit is calculated at 32% of the lowest of:

a) eligible expenditure,

b) 80% of the total cost of production of the film, or

c) €125,000,000 and may be claimed against a producer company’s corporation tax liabilities.

In the event that the value of the credit is greater than any tax due by a producer company in respect of a qualifying period, then a payment of the excess will be made to the company by the Revenue Commissioners (“Revenue”). An enhanced rate of 40% may apply to the film credit for qualifying lower budget films (the “enhanced credit for lower budget film”). The enhanced credit for lower budget film can only apply in respect of qualifying films certified on or after 20 May 2025.

The film credit is available in respect of projects certified up to 31 December 2028.

Key Details of Section 481 in 2026:

• New 40% VFX Rate: Productions spending at least €1 million on Irish visual effects can receive a 40% tax credit on qualifying expenditure, up to a maximum of €10 million.

• Standard Rate: The standard Section 481 film tax credit remains at 32% of eligible expenditure for film, TV, and animation projects.

• Scéal Uplift: A 40% rate remains available for qualifying low-budget feature film productions, often referred to as the Scéal Uplift.

• Unscripted Production Credit: Introduced in 2025, this 20% tax credit applies to unscripted productions with qualifying expenditure up to €15 million per project.

• Application Process: Projects must receive cultural certification from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media.

• Payment Terms: 90% of the credit can be drawn down in advance of production completion.

PRODUCTION ACCOUNTING

Payroll, Accounts, Section 481 Analysis - we provide all that you require to keep track of your budget and accounts throughout your productions. Our preferred production accounts software is Moneypenny

Line Producing

Whether you need to generate a production budget, recruit key personnel or schedule shoot dates and locations, we have a team willing to meet your every need. Our preferred software is Movie Magic Budget & Schedule

Script Consultation

We have a group of experienced and accomplished script writers and editors who we can call upon for advice regarding feature films or TV development.

local crew

Our crew database includes some of the top creative and technical individuals in the West of Ireland. Please contact us for more info and we will provide the right local crew for your project.

location Scouting

We offer the best locations in Galway City & County. We will endeavor to get the best deals for your production. We have strong relationships with the local community and access to a vast amount of locations.