2018
PSN Interview, Cannes Lions 2018
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The Location Guide interviews PSN founder Michael Moffett, Cannes Lions 2018
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The Location Guide interviews PSN founder Michael Moffett, Cannes Lions 2018
The UK has reformed its tax relief system for the creative sector into a combined single system known as AVEC (Audio Visual Expenditure Credit).
Under AVEC these four sectors are eligible for tax relief as follows:
● Film and High-End TV: Taxable credit at a rate of 34%, on 80% of core expenditure. (No 80% cap for VFX spending in the UK for productions allocating over 5% of their budget to VFX).
● Children’s TV, animated TV and animated film: Taxable credit at a rate of 39%.
● Films with lower budgets under £15 million: Taxable credit at a rate of 53%.
To qualify for Film or High-End TV, projects must:
● Have a minimum 10% of core expenditure spent in the UK.
● Have one FPC (Film Production Company) or TPC (TV Production Company) registered as a UK Limited Company with Companies House and set up before shooting begins.
● The FPC/TPC must be responsible for all activity from pre-production through to completion.
● Must qualify as British via the Cultural Test or be an official co-production.
Other qualifying criteria:
● To access the Film Relief, there must be an intention for theatrical release.
● To access the HETV Relief for scripted television projects, the minimum core expenditure must be at least £1million per broadcast hour (shorter episodes can qualify if commissioned together as a series and the total spend per broadcast hour exceeds £1million)
● To access the animation relief, at least 51% of the production cost must relate to animation.
Gaming :
Gaming tax relief is now covered under the Video Games Expenditure Credit (VGEC) offering projects eligible taxable credit at a rate of 34%.
How to Claim:
● Expenditure credits are available to claim from 1 January 2024. Enhanced AVEC (IFTC) is available to claim from 1 April 2025.
● New productions must claim under the new expenditure credits from 1 April 2025 and all productions must claim under the expenditure credits from 1 April 2027 when the prior tax reliefs end.
Please contact for further questions and information.
The film and TV tax credit of Italy is structured with an eye toward boosting its national industry. The tax credit channels significant funds into national productions as it sets a €20M cap on payouts to a single production company or group of companies for international projects.
TAX CREDIT
An Italian production company can obtain up to 40% of the eligible costs of the total budget as tax credit for feature films, documentaries, and TV series productions. The minimum qualified expenditure is €250,000.
The tax credit is not automatic: not every project can access it. We offer our expertise in preparing the submission for the ministerial approval process and then managing it.
There are two phases of application: the first one determines if the project is eligible for the tax credit, the second one starts as soon as it is determined that the project can obtain the credit. From when the second phase starts, a year passes before the credit is transferred to the firm. The PSN Italy team can analyze a project to determine potential eligibility for the credit, processing times, and all the necessary costs.
REGIONAL FUNDS / FILM COMMISSION FUNDS
Each Italian region publishes a fund with specific budgets for films, documentaries, and TV series every year.
Criteria determining eligible costs and the type of assistance vary from region to region and can be either confirmed or modified each year. It is necessary to have the documentation ready at least six months before the application to the fund; therefore, the application needs to be considered long before the starting of the project.
Tell us more about your project so we can help determine how to best take advantage of the incentives now available in Italy!
Turkey offers cash rebates of up to 30% for feature films, documentaries, and TV series.
The minimum project expenditure rate for feature films is 500K USD, 100K USD for documentaries, and 100K USD per episode for TV Series.
The applicant for the cash rebate must be a suitably qualified Turkish co-producer or production-service provider such as PSN Turkey. The foreign production company signs a co-production or production-service agreement with the local company.
Foreign film producers can also receive a VAT refund (up to 20%) for all expenses relating to the procurement and import of goods and services during film shooting.
Feel free to reach out to us for more details on how to apply and qualify your project for the Turkey film incentive.
Tap into our team’s expertise with an email providing details of your project.
Spain offers tax incentives for international shoots of feature length films, television series, animated films, and documentaries. The incentives are in the form of a tax rebate of up to 30%, except for in the Canary Islands, where it is up to 54%.
Mainland and Balearic Island parameters
-Minimum overall budget 2 million €, minimum qualifying spend in Spain (used & consumed) = 1M€
-General deduction: 30% on first million €, 25% thereafter.
-For series, as from 2023, same ratio (30/25) as above, per episode
-Maximum return capped at 20 million € and for series 10 million € per episode
-Minimum qualifying spend in Spain for animation and VFX projects is € 200K.
Canary Island parameters:
-Minimum overall budget 2 million €, minimum qualifying spend in Spain (used & consumed*) = 1M€
-54% deduction on first million €, 45% deduction thereafter
-For series, as from 2023, same ratio (54/45) as above, per episode
-Max return capped at 36 million €uro per project, and for series 18 million € per episode
-Exclusively in the CI, a tax-exempt certificate can be obtained, hence the cash flowing of IGIC (CI VAT) is almost insignificant
For both instances:
-Qualifying cost (deduction base) may not exceed 80% of total budget
-Total rebate claim may not exceed 50% of production cost.
Requisites:
-Cultural Test compliance.
-Indicate in credits that the production has benefited from the Spanish tax incentive (LIS. 36.2), and acknowledge collaboration of Govt of Spain, specific ministries if applicable, or relevant support from bodies such as local authorities, Film Commissions and Offices, Police Dept, etc.
-Authorize the use of the title of the work and graphic and audiovisual press material that expressly includes specific locations of filming or any other production process carried out in Spain, for carrying out activities and preparing promotional materials in Spain and abroad for cultural or tourist purposes, which can be carried out by state, regional, or local entities with competences in matters of culture, tourism, and economy, as well as by the Film Commissions or Film Offices that have intervened in filming or production.
Notes:
-Creative personnel (Director, Cast, writers, DOP, Prod designer, Editor, Composer, Costume Des, Sound mixer, Makeup & Hair designer) qualify only if EU tax residents. However, technicians and equipment (used & consumed in Spain) do.
The rebate is accessed via a Spanish company Corporate Tax return, for which we create a designated SPV (Special Purpose Vehicle) for each project, this SPV is administered by us and is required to stay operative for some 3 to 4 years.
Only costs incurred after the date of constitution of the SPV will be eligible for the rebate.
Depending on the SPVs fiscal calendar, corporate tax return is submitted 7 months from the end of the fiscal year, and from that time the average refund period is 6 to 7 months.
Cast is subject to withholding tax – 19% if EU, 24% others. This is a direct obligation if not engaged by the Spanish company,
Let’s discuss your project, and how we can work together to secure the rebate for it.
The capital city of Abu Dhabi provides a cash rebate of up to 30% on qualified spend. Officials have announced a boost to 35% effective January 1, 2025. We will update this text as any other changes are formalized.
At present, the incentive can be applied to production costs for commercials, feature films, television dramas, telemovies, music videos, and documentaries.
To qualify, a minimum one-day shoot in Abu Dhabi with expenditure of USD 25,000 is required for commercials and music videos, USD 200,000 for features, and USD 50,000 for TV programs. The maximum rebate paid to commercials is USD 500,000, feature films USD 5 million, and TV shows/series USD 1 million.
The rebate is further offered for post-production on projects shot inside or outside the city. The minimum spend on post-production is USD 70,000 for features,USD 15,000 for TV projects and USD 10,000 for commercials. The maximum rebate is USD 250,000 for feature films and USD 150,000 for TV programs and series.
Contact us to discuss the details of your project, and how we can help you get the most out of this incentive.
To attract the makers of large-scale TV and film projects to film on location in Japan, authorities offer a film incentive providing up to a 50% reimbursement of qualifying expenditure, including post-production. This incentive is reviewed annually before renewal. There is currently a disbursement cap of JPY1BN ($6.6M).
The minimum qualifying expenditure for projects scheduled to be released, screened, broadcast, or distributed in more than ten countries must exceed JPY200M ($1.3M). Projects with direct production costs in Japan that exceed JPY500M ($3.3M) may also qualify without complying with said distribution criteria.
Projects that don’t fulfill these requirements may still qualify if they “greatly benefit the Japanese economy and the domestic film industry”. Projects applying for the incentive must also prove some benefit to Japan’s domestic contents industry; guarantee to shoot some scenes in Japan; cooperate to promote the location where the filming took place, and have some promotional value for Japan as a country.
Applications must be made through a Japanese production company or group during specific dates.
Contact us with details about your project to determine how best to tap into these funds.
The New Zealand Screen Production (International) Grant made available to qualifying production expenditure is 20% for television, film, other non-feature formats, post, digital, and visual effects.
The New Zealand Domestic Screen Production Grant is 40% for local films and television including qualifying coproductions. New Zealand has coproduction treaties with 17 countries.
Both grants are a cash rebate (not a tax rebate). They are paid out after completion.
Qualifying expenditure includes goods and services provided in New Zealand, including offshore above-the-line cast (for whatever period they are in the country) and crew if they are in New Zealand for more than 14 days.
Contact us to discuss your project, and how it can benefit from New Zealand’s grant.
Feature films, series – fiction, animation, and documentary projects are eligible for state rebate of 30% of qualified expenditure in Poland. Here are some notes on the application process to provide guidance for eligibility.
• Producers may apply for up to four projects per application round, including projects from previous application rounds with a pending decision;
• To be eligible for consideration, applications must contain every single piece of accompanying information that is requested (script, director’s explication, synopsis, budget, estimated production costs, script rights agreement, etc.);
• All applications are to be submitted in Polish;
• Important: Applicants must provide proof (letters of intent, memorandum, or co-production agreement) of the remaining sources of financing (i.e. excluding the grant requested from the Institute);
• The submitted project budget must comply with the cost limits set for a given year;
• The project review process lasts 90 days;
• The final decision is at the discretion of the General Director of the Polish Film Institute and takes into account the opinions of appointed experts;
• The grant decision remains valid for six months. This can be extended by a maximum of another six months;
• During this period, the producer must finalise an agreement with the PFI (having completed the budget and signed the remaining production agreements);
• If the film makes a profit, the grant is to be reimbursed (applicable only in the first six years after the film’s premiere).
Majority Co-Production:
• The project in general must follow the requirements set in the European Convention on Co-production;
• Co-production projects are evaluated based on artistic potential and must compete against domestic projects (same funding sources);
• The maximum subsidy for a contemporary full-length feature film is set at 4 million PLN (approx. 1 million Euro) or no more than 50% of the budget;
• If the director of the film is of Polish nationality, rules of a majority co-production apply even if Polish financing accounts for less than 50% of the budget;
• For international co-productions, the application must include details on the total amount to be spent on Polish territory, as well as a list of creative and production elements contributed by the Polish side;
• When applying for a subsidy for film production, the producer’s own contribution must amount to no less than 5% of the total expected cost of the project.
Minority Co-Productions:
• In bilateral co-productions, the Polish contribution must account for at least 20% of the total budget;
• In multilateral co-productions, the Polish contribution must account for at least 10% of the total budget;
• For a Polish co-producer of a European feature film, the maximum subsidy is 2 million PLN (approx. 500,000 Euros), which cannot exceed 50% of the Polish financing;
• For a Polish co-producer of a non-European feature film, the maximum subsidy is 1.5 million PLN (approx. 375,000 Euros), which cannot exceed 50% of the Polish financing;
• For minority international co-productions, the summary page of the global production budget must be included with the application, with totals converted into Polish zlotys (PLN), and including the exchange rates, as well as a detailed budget of the Polish side, indicating expenditures on Polish territory;
• For minority co-productions, when applying for a subsidy for film production, the Polish producer’s own contribution must amount to no less than 5% of the total expected cost of the project;
• The artistic contribution must be adequate to the requested subsidy and meet the minimum requirements listed below:
Features: At least one Polish head of department (DoP, set designer, editor, composer);
Animation: Producing part of the animation in Poland, and at least one Polish artist (director of animation, storyboard writer, author of artistic project, composer);
Documentaries: At least one of the following: Use of Polish archives, Polish character or subject, Polish artist (DoP, composer, editor)
• At least 80% of the subsidy must be spent in Poland.
Contact us for further assistance.
Portugal offers two distinct forms of an incentive – a Rebate and a Refund – for filmmakers executing projects in the country. Both incentives of 25-30% receive a boost of up to 40% for qualifying expenditures of film and TV projects done in areas of low population density or on the archipelagos of Madeira and Açores. Our local team can work with producers to determine the extent of local funding made available to international projects.
The Refund for film and TV productions making a minimum qualifying expenditure in Portugal of 2.5M EUR is 30% on the first 2M EUR and 25% on surplus. There is a cap of 6M EUR for feature films and 3M EUR per episode.
The annual budget for the Refund is €20M. It is made available to filmmakers on a first-qualified, first-served basis.
Smaller scope fiction and animation projects with qualified minimum expenditure in Portugal of €500.000 may be eligible for a cash Rebate of 25% to 30%. Documentaries and post-production may also qualify with a minimum expenditure in Portugal of €200.000 for documentaries or post-production.
The Rebate is capped at €1.5M EUR per project. The 2024 Rebate budget is €14M. There is an application period in the spring and another in the fall.
Above-the-line expenditures in an EU territory, such as actors, may also qualify for the Portuguese film incentives.
To encourage filmmaking in Portuguese regions of low population density or on the archipelagos of Madeira and Açores, local expenses such as hotels & accommodation can qualify for an incentive boost up to 40% Rebate or Refund.
A cultural test and the characteristics of the project are taken into consideration for the the Rebate and the Refund. Influential factors include high economic impact in Portugal, expenses made in low density areas, and hiring local actors, technicians, services, and suppliers.
Call on us for more details on how we can help your project secure this funding.
Australia offers a host of highly attractive production incentives (inclusive of both grants and tax rebates) for qualifying international productions and co-productions that are produced completely or partially in the country. These incentives are made available for SVOD’s, fiction or documentary features, TV films or series, post-production, and SFX. Cost savings may be available through the Producer Offset (up to 40% for features and 30% for non-features) or the Location Offset (30% for qualifying Australian production expenditure over AUD $20 million and AUD $1.5 million per hour for television series).
Each Australian state has various film funds that offer additional incentives to attract more filmmakers.
The criteria determining eligible costs and the percentages vary, according to the type of production and the state(s) that you shoot in.
Please feel free to contact us for more information, we’d be glad to help.
A 2024 update to the film incentive in Greece has streamlined the process while ensuring that a 40% cash rebate remains available for all Greek qualifying expenses related to pre-production, filming, post-production, animation, and CGI.
Eligible projects include feature films, scripted TV shows, creative documentaries, animation films, and video games. Advertising spots, reality shows, and sports programs are excluded.
The minimum Greek spend requirement is €200,000 per feature film projects or up to 16 episodes of TV shows with a minimum spend of 120.000 Euros per episode. For projects with local expenditures exceeding €8 million, the 40% cash rebate will also cover the fees of the international director and two leading actors.
During the previous years, 85 international projects have been awarded -and cashed out already- approx. 94.000.000 euros as 40% cash rebate for their production expenses in Greece.
A minimum annual budget of €55 million is now allocated for cash rebate grants, supporting over €175 million in productions annually. The rebate cap per project is set at €8 million, with the potential to increase to €10 million for projects that promote Greece.
Our team has serviced over 30 long form TV and feature film projects, supporting more than 120 shoot days annually with crews of 80 to 120 persons plus cast and extras, along with equipment and gear needs, for clients like Warner, Netflix, Grandview, ITV, RTL Studios, Banijay, Freemantle, Polsat, and more.
We have the expertise and a dedicated team to manage all cash rebate procedures seamlessly. Moreover, safety and sustainability remain at the core of our operations, ensuring a responsible and secure environment for all involved.
If you believe Greece could be the ideal location for your next project, reach out to setup a call so we can walk you through the advantages of shooting in our wonderful country!
A summer 2024 call for new projects marked the official return of the re-instated film incentive of Romania. A maximum of €10M is made available as a cash rebate applicable to 30% of local eligible spend. The rebate requires a minimum local spend on qualifying genres as outlined:
Eligible expenses are payments made to Romanian-based companies, individuals, or foreign individuals subject to withholding tax in Romania.
Non-eligible projects include soap operas, sitcoms, commercials, and videogames.
Applications approved by the Film Commission are issued an Eligibility Certificate valid for two years. Work on the project must start within 60 days of the Eligibility Certificate issuance and principal photography within 9 months.The timeline for submission and review of audit leading to payment suggests funds can be secured about 1 year after completion of filming.
Contact us and share more details about your project so we can inform you of the latest developments, and how to get the most out of local incentives in Romania.
The incentive in Czech Republic covers Feature Films, Documentaries and Animation Films of at least 70 minutes in length. Fictional TV Films, 70 mins or longer and TV Series of at least 30 minutes per episode also qualify.
The present 20% rebate on qualifying Czech costs, crew suppliers etc. is expected to increase soon. There is also what amounts to about 10% on above the line Foreign costs eg Producers, Directors and Actors if paid in CZ by a CZ Servicing Company.
The minimum Production Spend for a feature film is around 625,000 Euros and 330,000 Euros for a TV episode. The current 6,250,000 euro cap per project is slated for a boost.
There is a Culture Test to pass as well, but our team can help complete the paperwork necessary to secure funds. The Rebate Application costs around 1,250 euros, and a CZ Registered Company must make the Application. A bank account has to be opened with customary bank charges as well.
The application is eligible for 4 years. A translated Script Synopsis, plus a translation of the First Episode must be submitted with each application.
Included in the Budget will need to be fees for an Audit of the project, plus a fee for the Accountant to reconcile the spend and the Tax Rebate Budget.
Sadly, Reality Shows do not qualify!
Contact us to discuss the details of your project to put it on the fast track to filming in Czech Republic.
A cash rebate of up to 40% of all eligible costs is available to qualifying productions that are all or partially produced in Malta. Feature films, Television films, TV Series or Mini-Series, Animation, Creative documentary, Virtual Reality/Trans-media/Cross-media, Reality programme (scripted/unscripted), and Game Shows are all eligible for a cash rebate based on a cultural test to determine the percentage rebate.
The minimum spend in Malta is €100K with an overall budget exceeding €200K. Eligible expenditure in Malta shall never exceed 80% of the overall production budget.
A cash rebate on eligible expenditure of ATL costs is capped at €1,000,000 or 30% of Malta eligible spend – whichever is higher up to a maximum of €5,000,000. There is no cap on eligible BTL costs which include accommodation, air travel, EU labour costs, per diems, location fees, and all rentals amongst others.
For pre-approval of the cash rebate, foreign producers must apply with a locally registered production service company like the PSN Italy Partner at least 30 days prior to commencement of principal photography. The cash rebate is returned to the qualifying production within 5 months of final audit submission to the Film Commission.
Send us details of your project so we can help facilitate access to this local financial boost for suitable productions.
Cyprus offers a cash or tax rebate of up to 45% of the BTL and 25% of the ATL expenditures (minus local taxes) which are made in the Republic of Cyprus. Qualifying projects are scripted films, TV series, documentaries, and reality programs which promote local culture. Foreign productions work with a locally registered company like the PSN Greece Partner to qualify for the more suitable option.
The minimum qualified expenditure must reach €200.000 in the case of feature films, €100.000 for TV drama series or self-contained drama films, €50.000 for documentaries for TV or cinema broadcast and €30,000 for other TV programs.
Eligible applicants will also be entitled to the return of VAT on expenditure upon approval of a production audit. The entire state aid, in any combination of the above incentives, cannot exceed 50% of the total production budget.
Tell us about your project and we’ll share how we can help tap you in to the Cyprus rebate.
Chile now offers a cash rebate of up to 40% for production of feature films, TV series, or digital platform series (OTT). The minimum qualified spend in the country is USD 1 million, but for exclusively Regional Productions this amountÂstarts at USD $200.000. The incentive cap is USD 2 million.
Foreign producers access the rebate by establishing a co-production agreement with a local producer like the PSN Chile Partner.
Contact us to discuss the details of your project, and how we can work together to make it happen in Chile.
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The Georgian government offers a rebate of 20-25% on qualified expenses incurred in the production of films, television series, and other audiovisual projects in the country. The rebate percentage may vary depending on certain criteria, such as the total budget of the project and the level of Georgian involvement.
For a 20% rebate of qualified expenses incurred in Georgia, total minimum spend is ~190k USD for feature films, internet/TV films, series (including pilots), and not less than ~115k USD for commercials, documentaries, animated films and music videos. The remaining 5% is secured through score on a cultural test (e.g. showing Georgia, Georgian flag, employing Georgia crew for post-production, etc.)
Qualified expenses typically include expenditures related to goods, services, and labor directly tied to the production of the film in Georgia. This can encompass expenses such as set construction, equipment rental, accommodation, and local crew wages.
Reach out to our service company Partner in Georgia with details about your project in order to tap into this incentive.
Foreign producers who wish to access incentives in Brazil must set-up a local corporation or partner with a local company like the PSN Brazil Partner to facilitate the needed paperwork.
Brazil does have treaties and agreements with countries in North America, Latin America, and Europe which enable international co-productions to qualify for various types of governmental support, assuring that co-produced material is eligible for investor tax credits. Certain states provide additional tax credits. Nevertheless, the main incentive to shooting in Brazil is savings on local crew, transport, locations, and general production expense which can be 30-50% below the US equivalent. Contact us to learn more.
India offers up to a 40% rebate to filmmakers through two separate incentive schemes – one for foreign productions filming in India, the other for official co-production. Feature films, TV and streaming series, reality TV, and documentaries can qualify. These incentives are subject to a maximum cap of INR 300 Million (USD 3.6 Million approximately). A minimum spending threshold of INR300 million (≈ USD 3.6M) does not apply to documentaries.
Under the Incentive Scheme for Production of Foreign Films in India, the Indian Service Company – such as the PSN India Partner – can claim a cashback incentive on behalf of the International Production of up to 30% on Qualifying Expenditure in India. Apart from that, a 5% bonus can be claimed for employing 15% or more Indian manpower and an additional bonus of 5% for Significant Indian Content. Eligibility is determined by the Ministry of Information & Broadcasting and, in the case of documentaries, also by the Ministry of External Affairs.
Under the Incentive Scheme for Audio Visual Coproduction, for all qualifying projects, the Indian Co-producer can claim a payable cash reimbursement of up to 30% on Qualifying Expenditure in India. The project must have been granted a “Co-Production” status by the Ministry of I&B and the participating country(ies), under one of India’s official bi-lateral coproduction treaties on Audio-Visual Co-production. India has Audio Visual Co-production treaties with these 16 countries: Australia, Bangladesh, Brazil, Canada, China, France, Germany, Israel, Italy, New Zealand, Poland, Portugal, South Korea, Russia, Spain, and United Kingdom.
The Incentives will be disbursed in two stages; i.e., Interim and Final. The final disbursement claim can be made once the project is complete in India. Incentives will be provided on the recommendation of a Special Incentive Evaluation Committee. Application for the incentive must be submitted by the Indian service company at least four weeks prior to the commencement of filming in India. An interim approval certificate valid for 12 months is issued by the Film Facilitation Office (FFO).
Contact us to learn more about how we can position your project to benefit from India’s incentives.
A cash rebate of 20-25% is offered by the Film Development Council of the Philippines for qualifying projects. The incentive is provided through the Film Location Incentive Program (FLIP) and capped at $540,000 (PHP 30M). The minimum qualifying spend for feature films and animation is PHP20M, documentary is PHP8M, and PHP3M for short films or each episode of a series of at eight episodes or more.
Smaller scale funding is available through the International Co-production Fund (ICOF). These funds only require that a minimum of 50% of the grant received is spent on Qualifying Philippine Production Expenditures (QPPE).
The Council has two funding cycles per year. Project selection is determined within 90 days of application. Payment turnaround is not set. Reach out to us to discuss timing and how your project may qualify with our assistance.
The Korean Film Council provides a filmmaking incentive of 20-25% to producers of feature films, television series, and documentaries financed by at least 80% foreign capital. Commercials do not qualify.
A more than 5-day shoot with qualified expenditure of 100 million KRW (approx. USD 80,000) can access a 20% cash return. The rebate increases to 25% for a minimum 10-day shoot making qualified expenditure of 800 million KRW (approx. USD 600,000).
There is a per project cap of 200 million KRW on the national incentive. Regional incentives – providing as much as 300 million KRW for more than 4 days filming in Seoul – can be added on top of the national funds granted for qualifying projects.
The incentives are granted upon favorable review by committee taking into consideration the extent to which the work promotes tourism and contributes to the Korean film industry and the degree to which the foreign producer participates in the production.
Share the details of your project with us for a first assessment and consideration of how best to tap into South Korea’s film incentive.
Costa Rica offers an incentive program, providing cash back on 90% of all taxes for eligible expenses within the country, with a minimum expenditure threshold of USD 500,000.
Short and feature films, series, realities, video clips, commercials, telenovelas, documentaries, animation, and post-production partially or totally executed in Costa Rica qualify for the incentive.
In addition to the tax benefits, foreign crew and talent are 100% exempt from local income tax. Furthermore, there are zero taxes imposed on any equipment imported into the country, making it a cost-effective choice for your production needs.
We encourage you to reach out to us within the specifics of your project. Our dedicated team is eager to assist you in maximizing the advantages of these incentives and ensuring a successful production experience in Costa Rica.
Generous tax incentives are available on the island of Ireland. The structure of each differs between the Republic of Ireland and Northern Ireland, and both systems operate independently and under separate rules.
In the Republic of Ireland, Section 481 applies to feature film, TV Drama (single or series), animation, and creative documentary (it is currently NOT applicable to commercials). It is a tax credit of up to 32% of ‘eligible expenditure’ based on the cost of ALL cast and crew working in Ireland, regardless of nationality, as well as goods, services, and facilities purchased in Ireland. Half of a minimum production expenditure of €250k (€125k) must qualify as local expenditure in order to qualify for the incentive. As Variety says, ‘The increase in Ireland’s tax incentive, Section 481, and other changes, such as a broadening of the eligible spend covered by the tax credit to include the fees for Hollywood talent, will give Ireland one of the most generous production environments in the world.’
In Northern Ireland, the UK system of tax relief applies. The qualifying criteria vary a little depending on the medium – film (theatrical release), high-end TV, animation, children’s TV, video games. In brief this means that tax relief is available at 25% of qualifying expenditure once a number of conditions are met.
Contact us for more information. We’re here to help.
The Kingdom of Saudi Arabia has rolled out film incentives providing for a rebate on up to 40% of qualified expenditure in the country. The country’s Neom region, situated on the Red Sea coast, promises a higher percentage for projects making significant contributions to local industry development.
The budding nature of the Kingdom’s local film industry positions the PSN UAE Partner well to help foreign producers secure regional crew and equipment to make feasible projects that can access these funds.
Contact us with details about your project so we can determine how best to tap you into local incentives.
There is a 40%+ cash rebate on expenditures made in Saudi Arabia. It is available to international productions spending a minimum of USD $200K on a feature film, USD $50K on a documentary or animation project. Qualifying expenses include:
Eligibility requirements for the film incentive include that the applicant:
Share the details of your project with us so we can provide a first assessment on suitability for the film incentive in Saudi Arabia.
Film Incentives Colombia has broadened the benefits for foreign content creation and turned the country into one of the most appealing and attractive destinations for international creatives in South America.
Foreign film, video, and gaming companies can now apply for one of two kinds of incentives:
The minimum investment to apply is COP$2,088,000,000 (≈ $475.000 USD):
For more information, contact us, we are pleased to help.
Austria introduced a new tax incentive program in 2023 for international productions under the FISA+ name, overseen by Austria’s Federal Ministry of Digital and Economic Affairs. The rate of the incentive can go up to 35%, which consists of a 30% base rebate for all the eligible costs and an additional 5% as a Green Filming bonus.
The eligible productions are the ones that are intended for TV, cinema, or a streaming platform, in the fiction, documentary, or VR genre. Ineligible productions are: business and advertising films; filmed theater performances, concerts, or sport events (including broadcasts); talk shows, prize shows; casting shows; TV interviews; competitions; news and lotteries.
There is no required minimum overall production cost that a project has to meet to be eligible, only a required minimum local spending. For fiction this limit is € 150,000, for documentaries € 80,000, and for animations, VFX projects, and film music productions €25,000. The maximum amount of the grant is € 5 million for films and € 7.5 million for series.
The productions also have to pass a point-based cultural test. The test consists of 3 main categories: cultural content, crew members, and technical details of the project.
The additional 5% Green Filming bonus can only be granted together with the base 30% subsidy. Its main target is to encourage an environment-friendly production rather than providing additional funds. This is because the requirements of the bonus involve the hiring of additional crew members and the implementation of strict guidelines in every department which is overseen by the grant’s provider.
The incentive program doesn’t have a yearly budget cap. So if a project is eligible, it will receive the grant regardless of the time of year or the number of previous supported projects in that given year. The usual length of the evaluation process is 30 days. Payment normally happens in two installments: 30% at the start of the production and 70% after reviewing the final costs.
Please don’t hesitate to share your plans with us so we can help you to understand if your production is eligible for the subsidy!
A 25% production rebate is open to audiovisual works (feature films, documentaries, drama series and docu series) with production costs incurred in Sweden above SEK4m (€368,000). Qualifying productions must take place fully or partly in Sweden. Budgets for qualifying projects must be of a minimum SEK30m (€2.7m) for a feature film, SEK10m (€920,000) for a documentary, SEK10m per episode for a drama series, and SEK5m (€460,000) per episode for a docu series.
Support is allocated on a first-come first-served basis and to a maximum of 25% of eligible costs. Contact us to determine how best to tap into this incentive for your project.
Uruguay offers cash rebate incentives for foreign film projects that are completely or partly made in the country. The broad-based reimbursement to qualifying projects are available to producers of commercials, feature films, short films, music videos, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, VOD, Streaming, Theatrical releases, etc.
A minimum production spend of USD 150.000 in Uruguay is required to benefit from the 20% cash rebate for commercials. The rebate cap is USD 100.000. The rebate increases to 25% of eligible costs for all other types of projects spending more than USD 300.000 in the country. The max. cash rebate other types of projects is USD 1.000.000 per project.
Rebates are made directly to the foreign producer, though a local production service company must be hired to work locally with the foreign production company. Government paybacks can be expected 3 months after the production wrap and successful presentation of an audit.
Also worth noting is that production expenses within this framework are VAT exempt.
These are the fundamental parameters. Precise details are best explored on a case-by-case basis so don’t hesitate to reach out to us with your project’s details. We aim to maximize the savings available to your foreign production in Uruguay.
As one of the production service companies registered by Uruguay’s Institute of Cinematography and Audiovisual Arts (ICAU), we are also positioned to discuss co-productions eligible for Uruguay. It is helpful to note from the outset that selection processes make this approach practical for qualifying productions with all needed documentation prepared for submission at least 3 months prior of starting principal photography in the country. Local film financing options can also be explored.
Application process (Submission-Evaluation- Approval) totals 30 days.
Write us with details about your project and the form of assistance you seek. We’re here to help bring your project to shoot with us in Uruguay and to benefit with all our country has to offer.
Iceland offers a Tax Rebate for the international production of feature films, TV shows, and documentaries. Projects may qualify for a 25% refund, no matter the total cost of local expenditure. The cash back can increase to 35% for larger-scale productions that fulfil three requirements:
The application process is relatively simple and straightforward. Applications must be submitted to the Ministry of Industries prior to the starting date of the production.
Send us an inquiry regarding your project, and we’ll help you work through all the details. We hope to see you soon in Iceland!
A film incentive granting up to 25% of qualified expenditure is available in Norway. The minimum local spend for all genres is NOK 4 million (USD $400K). Eligibility requires a minimum total production budget of NOK 25 million for feature films, NOK 10 million per episode for drama series, NOK 10 million for documentary films, and NOK 5 million per episode for documentary series. A minimum 30% of total project financing must come from sources outside Norway. The production must document an international distribution agreement.
To help determine timing with the submission calendar we encourage producers to send us project details. We’re at the ready to help facilitate access to this local financial boost for suitable productions.
Hawaii improves its Production Tax Credit beginning January 1, 2023. From that date the incentive provided to producers of qualifying film, television, and commercial projects ranges from 22 – 27% with a minimum spend in Hawaii of USD$100K. The tax credit also applies to all ATL costs subject to Hawaii income or general excise tax so talent/crew paid via payroll in Hawaii qualify too.
Our team has administered over 100 tax credit claims. Contact us to determine how your next project can qualify.
A cash rebate of 20-30% on eligible production and post-production costs made in Estonia is provided for international production service works and co-production. The rebate increases with the minimum spend.
For the overall minimum feature budget of €1 million there is a 20% rebate for qualified production expenditure (QE) of €200K, 25% for €400K, and 30% for €500K.
For the overall minimum TV series episode budget of €200K there is a 20% rebate for QE of €70K, 25% for €100K and €30% for 150K.
Documentary films as well as full-length, short, and animation series also qualify.
At least 2 creative staff must be tax residents of Estonia to secure the 30% rebate. The rate is 25% for projects employing 1 creative who is a tax resident of Estonia.
Payment is made within 10 days of audit approval. The report on the audit is completed within 30 days of submission of required documentation.
Our team is positioned to qualify foreign projects for the Estonia incentive. Contact us to discuss our project.
A 33% cash rebate on qualified expenditure of Film & TV production in the Slovak Republic awaits projects registered with the Slovak Audiovisual Fund.
The minimum spend required to qualify for the cash rebate is €300,000 for a television series of max. 26 episodes, €100,000 for a feature film, and €50,000 for documentary or animation.
Project registration requires the submission of an estimated budget and production calendar. The project must qualify with a minimum 24 points out of a maximum 48 points. Approved projects may accrue expenditures over a 3-year period from the date of registration.
Contact us to discuss how to get the most out of the Slovakia rebate for your project.
Israel provides a cash rebate of 30% to foreign producers of feature films and TV series. The qualified local expenditure ranges from a minimum of 500,000 ILS (≈140,000 USD) to a maximum of 16,600,000 ILS (≈5,000,000 USD).
International production companies may apply via an Israeli producer such as the PSN Israel Partner. Production companies must have produced and distributed at least 2 feature films and/or TV series in the past 5 years to qualify.
80% of the rebate will be paid during filming in Israel against invoices upon obtaining the approval of the professional advisor on behalf of the Ministry of Economy & Industry. The remaining 20% will be given after the production is complete.
Independent of Israel’s incentive is cash back of up to 60% to foreign producers of feature films and TV dramas set in the city of Jerusalem. Producers may only access one incentive per project.
The Jerusalem fund seeks stories written to showcase the city’s locations and landscapes in a positive light, such as a romantic comedy. Part of a high-profile film, such as an opening scene for a James Bond feature, may also qualify as readily as a TV drama if the whole episode takes place in the city.
Scripts seeking to qualify for the incentive will not depict stereotypes of Jerusalem as a place of hatred between Jews and Arabs, a place of Orthodox Jews, a place for bombing, etc.
For consideration, applicants must submit a film synopsis and inform fund managers of the projected spend in Israel, as well as the portion that is earmarked for Jerusalem. 50% of the total shoot days in Israel must be executed in Jerusalem in order to qualify. Initial feedback on viability is normally provided within a few weeks.
Contact us for guidance on how best to qualify your project for incentives in Israel.
The city of Buenos Aires is offering a cash rebate of 20% on qualified expenses made for feature film and fiction series production in the Argentine capital beginning January 2023.
Foreign projects with at least 4 filming days in Buenos Aires may apply with an Argentine production or service company legally constituted in the country such as the PSN Argentina Partner. Film & TV projects must spend a minimum of 80 million argentine pesos (675.000 USD approx.) in Buenos Aires to qualify. There will be a reimbursement ceiling of 75 million pesos (625.000 USD approx.).
Further specifics will be available by October when the application window for projects is scheduled to open. Reach out to us to stay on top of this opportunity as Argentina's capital city moves to encourage foreign projects to feature its charms in their storytelling.
Mongolia offers a 30-45% cash rebate to qualifying film and TV productions shot in the country.
Projects spending a minimum of 500,000 USD may qualify for a 30% location incentive. A further 10% rebate is offered to productions that highlight Mongolian culture and heritage. There is also an additional 5% foreign crew and talent incentive that may apply. In all, a cash rebate of 45% may apply to particular projects that tick all the boxes.
From its 2022 launch, this incentive scheme included no ceiling on the rebate.
Reach out to us for latest developments on the incentive. Share details about your project so we can help you secure maximum support.
A tax rebate of 30% is granted to features, TV series, documentaries, or long form fiction with a minimum qualified expenditure of $1 million and 18 shoot days (including set building) in Morocco.
All expenses must be made through an SPV opened in a Moroccan bank. A certificate of the local bank account is also essential for the local production team to complete paperwork with the Moroccan tax administration that secures VAT tax exemption for the foreign production. The exemption applies to all qualifying supplier and crew invoices exceeding 5000 DH.
The general shooting permit established with the Moroccan Cinematographic Center (CCM) by a local production partner serves as the first step for establishing a production’s filming and financial footprint.
The Film in Malaysia Incentive, abbreviated FIMI, gives a boost to the production of creative content within Malaysia while encouraging support for the Malaysian content production industry.
FIMI promises a 30% cash rebate on all Qualifying Malaysian Production Expenditure (QMPE) following a state audit. A 5% boost in the rebate is granted to projects that pass a cultural test.
It is offered to feature film, TV series, feature animation, animation series & documentary projects.
The minimum expenditure for each genre varies. For example, feature film productions must spend at least MYR 5 million while TV series minimum spend is MYR 385,000 per hour episode.
Contact us to discuss the details of your project, and how it may benefit.
In The Netherlands we offer a cash rebate up to 35% for international film productions. The rebate applies to eligible expenditures in The Netherlands for film projects. Qualifying costs apply for all Dutch crew, Dutch cast, and equipment from The Netherlands. Besides this financial benefit, shooting in The Netherlands is very cost effective with competitively priced & completely English-speaking crews, first-class logistical infrastructure, and a wide diversity of interior and exterior film locations at a short distance.
To apply, projects need to be financed for at least 50%, and they need to be fully financed 6 months after the decision of the Fund, or before their first shooting day. Films need to have a production budget of at least 600.000 Euros with a minimum of 150.000 Euros of qualifying Dutch spend. A theatrical release in The Netherlands is obliged.
Please contact us for further information regarding the rebate scheme in The Netherlands and the possibilities.
Bulgaria delivers a 25% cash rebate on qualified expenditures made in the country during production of film, high-end TV series, documentaries and animation.
The cap of the rebate is set at €1 million per project. Applications are reviewed on a first-come-first-serve basis. The annual budget allocated to the incentive is presently €4 million.
Reach out to us for more details on how to apply and qualify your project for the Bulgaria film incentive.
The Cash Rebate program in Russia offers a generous 30% or 40% cashback on the qualified spending within the territory of Russia. The program covers fiction, animation, and documentary in both film and TV formats. The incentives are designed to attract foreign productions – to be eligible the applicant should be a local entity holding a service contract with a foreign company.
Minimum spending varies depending on the nature of the project:
To be qualified for the 30% cash rebate a company must pass a qualification test scoring a minimum number of points and submit supporting documents (financial plan, preliminary budget, script with the scenes in Russia, etc.). The test mainly focuses on the economic aspect of a project.
A 40% cash rebate can be applied if a project meets these further requirements:
Fiction:
Animation:
Documentary:
There are 3 windows for application each year. Reach out to us for more details on how we can help your project qualify.
Trinidad and Tobago offers incentives to producers of scripted projects. Commercials in production and shooting for at least 2 weeks may also qualify. The cash rebate is 35% on local expenditures plus 20% extra for local labour. The minimum spend is pegged at $100,000 per project with an overall annual cap of $8 million.
PSN Brazil can help foreign producers access these incentives. But it should be noted that essential equipment and crew are most often flown in from Caracas, Venezuela where PSN Brazil operates a satellite office. Contact us!
Belgium is an attractive multi-layered cake when it comes to film financing, offering multiple attractive incentives to international co-productions on different levels, which can easily be combined.
Most important, there is the Belgian Tax Shelter incentive: it applies to the whole of the country and is open to European co-productions through the European Convention on Cinematographic co-production or to productions set up within the framework of a bilateral co-production agreement between Belgium (or one of its communities) and another state. Such bilateral co-production agreements exist with Canada, China, Israel, Tunisia, and several European countries. Others are currently being negotiated.
The Tax Shelter incentive is open for film, documentary, animation, and TV drama. Based upon the amount of qualifying production costs spent in the European Economic Area and Belgium, it can provide financing up to 42%.
In addition, there are also regional economic and cultural funds, both of which are available to qualifying international projects as well, with financing up to 24%. Flanders Audiovisual Fund (VAF) and the Centre du Cinema et de l’Audiovisuel (French speaking community) are the cultural funds. Screen Flanders, Screen Brussels, and Wallimage (Wallonia) are the economic funds, investing mainly in international co-productions to stimulate the local audiovisual industry.
This means that for qualifying productions, up to 66% of eligible costs can be financed by the Belgian film funds.
As an EU country, Belgium has also access to the main European sources of funding – i.e. Eurimages and the Creative Europe programme. Speak to us for more details.
The Canton of Sarajevo introduced a film funding initiative in 2020 aimed to promote international film and television production in the region. The rebate is structured to return as much as 30% of qualified expenditure to foreign producers in exchange for the local investment in creative industries.
The PSN Croatia Partner is positioned to help foreign producers access these funds while also shaping productions to take full advantage of other incentives available in the region. Contact us with details about your project so we can determine how best to tap you into local incentives.
A cash rebate amounting up to 25% of qualified expenditure in Slovenia is available for feature films, TV drama, documentaries, and animation projects.
The PSN Croatia Partner is positioned to help foreign producers access the Slovenia rebate while also shaping productions to take full advantage of other incentives available in the region. Contact us with details about your project so we can determine how best to tap you into local incentives.
Germany offers percentage-based reimbursements to international production of non-German projects that are produced completely or partially in the country. These incentives are made available for feature films, documentaries, TV features, and TV series production. Commercial productions are not eligible.
The criteria determining eligible costs and the percentages vary in each federal state of Germany.
The cost savings generally range between 20-30%, though special cases can reach up to 50%.
Please feel free to contact us for more information, we’re glad to help.
Feature films, documentaries, TV films and series can receive a refund of up to 25% of qualified expenditure in Montenegro.
There is a minimum spend of €100.000. Use of local crew, talent and production capabilities is required.
We are positioned to help foreign producers tap into these funds and even combine them with those on offer in Serbia. Contact us with information about your project so we can talk shop.
The film incentive of up to 30% rebate on qualified expenditures in Serbia appeals to a wide range of film projects.
The minimum expenditure and incentive vary by genre:
We have experience ensuring our client productions qualify for the rebate.
Let’s discuss filming your project in Serbia.
A production tax credit of 40% on all payments to Puerto Rico resident companies and individuals + 20% production tax credit on all payments to Qualified Nonresident individuals positions this island nation with one of the more generous film incentives in the world.
Qualifying formats include commercials, feature films, short films, documentaries, television programs, series in episodes, mini-series, music videos, videogames, recorded live performances and original sound track recordings and dubbing.
The minimum spend requirement is USD $100,000 minimum spend requirement per project ($50,000 for short films). There is no cap on credits for payments to Qualified Nonresident individuals. Payments made to Qualified Nonresident individuals are subject to a 20% withholding over their Puerto Rico sourced income.
We are at the ready to help foreign producers of suitable productions tap into this incentive. Contact us with project details to begin the discussion that can lead to our work together on location in the Puerto Rico.
Film Producers may benefit from a Transferable Tax Credit (TTC) equal to 25% of all expenses incurred in the Dominican Republic that are directly related to the preproduction, production & post-production of their films. The minimum spend is US$500K. Qualified productions are Feature Films, Documentaries, TV Series & Mini-series, Music Videos. This does not currently apply to commercials.
We are at the ready to help foreign producers of suitable productions tap into this incentive. Contact us with project details to begin the discussion that can lead to our work together on location in the Dominican Republic.
Select regions within the state of Florida provide local incentives to filmmakers. Miami-Dade County offers a rebate for qualifying production expenses. Tier 1: A minimum local expenditure between $500,000 and $999,999 for a maximum grant of $50,000 per project. Tier 2: A maximum grant of $100,000 may be available to productions with a minimum local expenditure of $1,000,000.
Feature films, scripted TV content, commercials, documentaries, music videos, animation, and video games can all qualify so long as at least 70 percent of the entire production is produced in Miami-Dade County and reflected as the portrayed location.
Applications should be received at the beginning of pre-production. The rebate is granted upon completion of an audit reviewing expenses, as well as local hire requisites.
Additional incentives of up to $75,000 may be available through county municipalities for qualified local spend and hotel accommodations, as well as the waiving of public location fees.
Contact us to discuss how we can work together to get the most out of Florida’s regional incentives for your project.
The film incentive on offer in Latvia can be improved upon by the incentive provided in Lithuania. The PSN Lithuania Partner services filming in both territories (one third the size of Germany). We are positioned to work with producers to structure a production to optimize the local incentive. Reach out to us with details so we can assist in the assessment to secure maximum funds for your project.
The Taiwan Ministry of Culture provides an incentive of about 30% for qualifying foreign-based productions that shoot a portion or all of their feature film or series in Taiwan.
Qualification for film requires minimum spend of 3 million TWD for award winning directors and 30 million TWD for non-award winning directors. The incentive rebate is capped at 30 million TWD or roughly 1 million USD. “Award winning” stipulates award for best director at either Cannes, Venice, Berlin film festivals or the Academy Awards exclusively. The rebate percentage differs based on spend categories but will roughly translate to a 30% overall rebate.
Qualification for series requires minimum spend of 3 million TWD for award winning directors and 60 million TWD for non-award winning directors. The incentive rebate is capped at 20 million TWD or roughly 750,000 USD. “Award winning” stipulates award for best director from either International Emmy, Primetime Emmy, or Seoul International Drama Awards exclusively. The rebate percentage differs based on spend categories but will roughly translate to a 30% overall rebate averaged out.
This incentive is not available for projects from Mainland China, Hong Kong, Macau, or Taiwan. This incentive is also not available for any projects that are funded in whole or in part by Mainland Chinese financing.
We encourage producers of qualifying projects to reach out to us for local assistance at securing the incentive and executing their stories.
The Lithuanian Film Tax Incentive offers an opportunity to save up to 30% of the film production budget through a private investment scheme.
Foreign filmmakers must cooperate with a local production company like ours to submit the application. The local company will assume responsibility for finding a local film donor willing to invest up to 30% of your production budget in exchange of a reduced corporate income tax.
This win-win sees foreign film production companies receive financial assistance for filmmaking in Lithuania; private donors in return can deduct the amount granted for the filmmaking process from their taxable income. The estimated net profit for the donor participating in the scheme is up to 11,25%.
The incentive is available for the production of feature films, TV dramas, documentaries, and animated films. It includes domestically produced, co-produced, or commissioned films. At least 80% of eligible film production costs must be incurred in Lithuania. The total amount of eligible spend in Lithuania must exceed 43,000 EUR.
Qualification for funding also relies on a project meeting cost and script criteria. Reach out to us with details so we can assist in the assessment to secure funds for your project.
The Singapore Film Commission provides an incentive for feature film production that can reach 40% of qualified local expenditure on manpower, services, equipment, IP and more.
The objective is to nurture local talent and collaborate with regional talent to raise the global profile of the “Made-with-Singapore” brand.
Call-for-proposals are held biannually. Foreign producers may apply with Singapore-registered companies like us to access this support. Reach out with info about your project for us to share how we can work together.
The Panama Film Incentive program offers a 25% cash rebate for production costs taking place in the country. Eligible content formats include commercials, feature films, television pilots, television series, music videos, industrials, documentaries, and video game design and creation.
A minimum local expenditure of $500,000 USD is required to qualify. Full rebate can be escrowed upfront with a local bond company to cash flow the production. A period of 12-16 months are needed to process the rebate with local authorities.
Our team is experienced at securing the Panama film incentive and guiding foreign producers through the entire process. We help to secure conditional rebate approval and we work with a specialist, certified public accountant – vetted by the Panama film commission – to streamline the audit procedure and comply with the rebate requisites.
Tell us more about your project so we can work together toward making it happen in Panama.
Commercial, feature film, and documentary projects may receive up to a 40% refund on qualifying production expenditures in Mauritius. The PSN South Africa Partner company is registered locally on Mauritius to extend the country’s incentives to our clients
Our team is at the ready to partner with producers of qualifying projects in order to benefit from these local incentives in Mauritius. Contact us with the details of your project, and let’s discuss how to make it happen!
The South Africa government offers an incentive to co-productions filmed in the country in order to support the local film industry. We can help foreign producers tap into available funds. Feature films, tele-movies, television drama series, documentaries, and animation with a total production budget of R2.5 million and above may benefit.
The available rebate is 35% of the first R6 million of Qualifying South African Production Expenditure (QSAPE) and 25% of the QSAPE on amounts above R6 million.
Applicants must create a Special Purpose Corporate Vehicle (SPCV) incorporated in the Republic of South Africa solely to produce the film or television project. The SPCV and parent company(ies) must have a majority of South African shareholders of whom at least one shareholder must play an active role in the production and be accredited in that role.
An applicant must be the entity responsible for all activities involved in making the production in South Africa and must have access to full financial information for the whole production.
Our team is at the ready to partner with producers of qualifying projects in order to benefit from the local incentives in South Africa.
Contact us with the details of your project, and let’s discuss how to make it happen!
Eligible productions filming in Jordan can benefit from a 10% to 25% cash rebate on qualified expenses in the Kingdom. Productions of film, TV, radio, commercial, photography, gaming, animation, 2D, or 3D may qualify.
For a minimum spend of 1-3M US dollars the cash rebate is 10%. From 3-5M US dollars, it increases to 15%. 20% cash rebate is paid for qualified expenditure from 5-7M US dollars. Expenses above 7M US dollars may qualify for 25%, with a cash rebate cap of $2M US dollars.
This cash rebate is in addition to the tax exemption applied to sales, customs, and salaries of non-Jordanian cast and crew, provided all requirements are met.
The rebate is processed by a production service company registered in Jordan. Local hire of at least 50 crew members and training for 20 Jordanian interns should be integral to the production. The Royal Film Commission (RFC) logo is to be included in the end credits as well as collaboration with promotional activities in Jordan.
Let’s discuss your project, and how we can work together to secure the rebate.
Croatia offers percentage-based reimbursements to international producers of feature films, documentaries, animation, TV features, and TV series that are produced completely or partially in the country. Commercial productions are not eligible.
The benefit is based on the cost of Croatian tax residents (cast and crew) working in Croatia, as well as goods and services purchased in Croatia.
The Croatian Cultural/Qualifying Test comprises three categories, including the use of European cultural content; creative collaboration, with Croatians or Europeans in leading roles and the crew; and the use of Croatian production capacities, such as studios or locations. To be eligible, the project has to score 12 out of 34 points, granted that at least 4 points are scored in each category.
You can earn back up to 25% of the qualifying local expenditure. Contact us.
France offers a Tax Rebate for International Production (TRIP) of non-French projects that are completely or partly made in France. Commercial productions are not eligible. This incentive targets feature film, TV dramas, series, and animation. Provisional determinations can be made in under one month.
To be eligible, projects must pass a cultural test, which assesses European cultural elements in the story as well as French and European locations, characters, sources, landmarks, creators, crew, and French technical hubs. There’s a minimum of 5 shooting days required for live-action. Animated productions and VFX-intensive projects have their own specific cultural test, acknowledging the specificities of the genre.
The amount allocated comprises 30% of the qualified film expenditures incurred in France with a minimum expense of €250K and max of €30 million. VFX-intense projects (spending more than €2 million on VFX) may qualify for up to 40%. The TRIP is given to the French company managing the production/animation/VFX in France on behalf of the foreign producer.
Please note that the TRIP exclusively targets non-French productions. Support for co-production, making a production French via a co-production treaty and the CNC, may be an alternative some producers wish to explore.
Send us an email with details about your project, and we?ll do our best to help find the best way to make your production work with us here in France.
Film incentives are plenty across the USA and vary greatly state by state. Certain states offer tax advantages for any motion picture project inclusive of commercials while others restrict their offerings to only feature films and television series. Savings can differ greatly depending on a host of factors, including in-state spending, budget range, shooting in economic disadvantaged areas, using local vendors, and hiring local crew.
The minimum qualified spend can range from $50,000 on any project in Massachusetts to $75,000,000 feature films in California.
Incentives paid in the form of tax rebates or transferable tax credits can range from 5% to 40%.
Please contact us for more information or guidance to find tax advantages for your project.
Canada provides tax credits for non-Canadian projects that are made in the country. Commercial productions are not eligible. The incentive targets cinema and film, scripted TV, animation, and visual effects.
Depending on the Canadian province, foreign producers can access combined federal and provincial tax credits on eligible labour and on local qualifying spend.
The refundable federal tax credit is equal to 16 % of the qualifying labour paid to Canadian residents during the making of a qualified production, net of any “assistance” which includes the various provincial tax incentives.
The province of Quebec offers 20% of qualifying Québec Labour and other non-labour expenditures (qualified goods and services).
The province of British Colombia (BC) offers 33% of qualifying BC labour expenditures.
Visual Effects and Animation Tax Credits
British Columbia and Quebec are the 2 provinces offering very attractive tax incentives for visual effects and animation.
Quebec offers 16% tax incentive for labor-based computer-aided special effects and animation & Shooting of scenes in front of a chroma key screen.
In BC, the Digital Animation or Visual Effects (DAVE) Credit is 17.5% of qualifying DAVE labour.
Minimum Budget Requirement
Feature: Total Film Budget $1M CAD (Global budget)
TV Series:
Contact us to further explore how your next project can qualify.
Ukraine offers a rebate of 25% + an additional 5% for projects meeting specific cultural criteria. Companies registered in Ukraine or foreign producers working under contract with a Ukrainian production company like PSN Ukraine may apply.
To qualify, projects should pass a culture test and have a minimum total budget of 750,000 Euros for feature films, 560,000 Euros for TV drama series, 320,000 Euros for commercials and music videos, 190,000 Euros for tele-movies, and 120,000 Euros for documentaries. Note that in the case of commercials, 10% of the rebate must be reinvested to support Ukrainian debut films.
Reach out and tell us more about your project so we can make it happen together.
In Hungary there is a 30% subsidy on the total cost of the film production. All qualified production costs can be included – that is, for the expenses that are spent in Hungary and those foreign expenses that are directly associated with the scenes shot in Hungary. There is no limit to what size the budget can be when applying.
Subsidies are only available for feature films, documentaries, and drama series. They are not eligible for commercials, reality shows, or soap operas.
There is a ‘cultural test’ which reduces the chance of receiving a subsidy if the production does not portray European locations in the scenes, and if the project is purely about violence. Content that is severely detrimental to minors (i.e., adult movies) is not likely to be accepted either. Productions employing a significant amount of Hungarian crew members increase the odds of receiving a subsidy.
Subsidy funds are, in all cases, delivered after the shoot, often at the end of the year. Producers must have the full amount of shooting funds at their disposal for the shoot.
Write us an email with your production plans, and we can elaborate on the subsidies your project may be eligible for. Let us assist you to work out the best possible options!
