Videographer & Filmmaker

Cut through Irish tax complexity for video production professionals.

Allowable Expenses

• Video Equipment — Cameras, drones, gimbals, lighting, and audio equipment — claim via capital allowances at 12.5% per year.
• Editing Software — Adobe Premiere Pro, Final Cut Pro, DaVinci Resolve, After Effects, and plugin subscriptions.
• Music & Audio Licensing — Artlist, Epidemic Sound, and stock music subscriptions for commercial use.
• Storage & Rendering — SSDs, NAS drives, cloud backup, and cloud rendering services used for production.
• Travel to Productions — Mileage at Revenue's approved rate, accommodation for location shoots.
• Props & Sets — Items purchased specifically for a video production and not for personal use.

Tax Tips

• Drone equipment requires an Irish Aviation Authority (IAA) operator registration — these fees are deductible business costs.
• YouTube ad revenue and brand deal income from your own channel is taxable income under Irish self-employment rules.
• If your turnover from video services exceeds €37,500, VAT registration is required — most video services are 23% standard rate.
• Revenue's ROS system offers an extended Pay & File deadline (mid-November) — use it to give yourself more time to prepare your return.

Frequently Asked Questions

Are drone costs deductible in Ireland?

Yes. Drones used for commercial video production are business equipment, deductible via Irish capital allowances (12.5% per year over 8 years). Irish Aviation Authority (IAA) registration and operational authorisation fees are also deductible.

Is YouTube channel income taxable in Ireland?

Yes. AdSense revenue, Super Chat, channel memberships, and brand deals are all taxable self-employment income in Ireland. Report all platform earnings on your Form 11.

How do I handle music licensing costs for client videos?

Music licence subscriptions (Artlist, Epidemic Sound) are fully deductible business expenses. Ensure licences cover commercial use — personal streaming subscriptions do not provide commercial rights.

Are Irish Aviation Authority (IAA) drone registration fees deductible?

Yes. IAA operator registration, operational authorisation fees, and drone insurance premiums are all professional compliance costs and fully deductible as business expenses on your Form 11.