Foreign Jurisdictions
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Incentives
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ABU DHABI
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30% rebate based on qualified Abu Dhabi expenditures.
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AUSTRALIA
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16% tax rebate for films with a minimum qualifying Australian production expenditure (QAPE).
30% rebate for post-production and VFX work in Australia.
Up to 10% for productions wanting to film or undertake post-production within Australia’s states and territories.
30% rebate for non-feature projects and 40% rebate for feature projects for Australian productions and official co-productions.
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AUSTRIA
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Up to 20% non-repayable grant based on eligible Austrian production costs for national productions.
25% grant based on eligible Austrian co-productions expenditures.
30% grant based on international Austrian productions.
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CHINA
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15% tax rate for film companies based in Shanghai with an incentive-laden programme.
40% tax rebate for international films that shoot at the Wanda Studios.
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CHILE
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30% rebate on qualified expenditures with a per-production limit of $3m.
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COLUMBIA
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CINA (Audiovisual Investment in Colombia Certificates) is a tax credit certificate that can be sold, transferred or traded in the financial markets equating to a value of 35% on the total qualifying foreign filming investment in Colombia.
40% rebate on Columbian cinematographic expenses (including local casting, crew hire, equipment rental and location fees).
20% rebate on local film logistic services.
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CROATIA
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25% rebate on qualified Croatian expenditures.
Additional 5% rebate for productions that film in less-developed parts of the country.
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CZECH REPUBLIC
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20% rebate on goods and services provided by Czech companies or people.
66% rebate for international costs paid to non-Czech cast and crew on the withholding tax actually paid.
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CYPRUS
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40% rebate on eligible Cyprus expenditures.
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| DOMINICAN REPUBLIC |
25% transferable tax credit based on all above and below-the-line eligible expenditures. |
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ESTONIA
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Up to 30% rebate based on qualified Estonian expenditures. |
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FIJI
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20% tax rebate on qualified expenditures.
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FRANCE
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30% rebate based on qualified France expenditures (or 40%, if the French VFX expenses are more than €2M).
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GERMANY
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20% to 25% rebate based on qualified German expenditures.
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GREECE
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40% rebate on qualified Greek expenditures. |
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HUNGARY
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30% tax credit based on qualified Hungarian expenditures.
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ICELAND
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Up to 35% rebate based on qualified Icelandic expenditures.
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| IRELAND | 32% rebate based on qualified Irish expenditures, with an additional 3% uplift for projects produced in regions outside Dublin/Wicklow and Cork City and Country. |
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ITALY
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40% tax credit based on qualified Italian expenditures.
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KINGDOM OF JORDAN
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10% to 25% rebate on eligible expenses for all film projects produced fully or partially in the Kingdom of Jordan, depending on the cost of the expenses.
10% to 15% rebate on eligible expenses for Arab film projects produced fully or partially in the Kingdom of Jordan, depending on the cost of the expenses.
10% to 15% rebate on eligible expenses for Jordanian film projects produced fully or partially in the Kingdom of Jordan, depending on the cost of the expenses.
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LATVIA
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20% cash rebate on qualified Latvia expenditures.
Up to 25% rebate for productions that feature Riga in the story and work locally.
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LITHUANIA
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30% tax credit based on qualified Lithuanian expenditures.
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MACEDONIA
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20% rebate based on qualified Macedonian expenditures.
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MALAYSIA
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30% cash rebate on all Qualifying Malaysian Production Expenditure (QMPE).
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MALTA
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25% grants based on qualified Malta expenditures.
Additional 2% increase if Malta is featured in a cultural context.
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MAURITIUS
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30% credit on all the Qualifying Production Expenditures (QPPE) incurred by a film producer.
Up to 40% rebate will be applicable on Qualifying Production Expenditures (QPE) incurred locally.
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MOROCCO
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30% rebate based on qualified Morocco expenditures. |
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NETHERLANDS
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Up to 35% based on eligible production costs.
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NEW ZEALAND
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40% cash rebate on qualifying New Zealand production expenditures.
Additional 5% uplift for international productions that offer significant economic benefits to New Zealand.
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NORWAY
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25% grant based on qualified Norway expenditures.
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PANAMA
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25% rebate on qualified Panama expenditures.
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POLAND
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30% tax incentive for qualified Poland expenditures.
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PORTUGAL
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Up to 25% rebate based on qualified Portuguese expenditures.
Additional 5% bonus is available for productions that specifically showcase Portuguese culture or shoot outside the country’s main cities of Lisbon and Porto.
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SERBIA
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25% rebate for qualifying Serbian expenditures.
20% rebate for TV commercials.
30% rebate for feature films with Serbian spend of minimum 5 million euros.
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SOUTH AFRICA
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25% rebate for qualifying South African expenditures.
Additional 5% uplift for projects that also undertake post-production work.
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SOUTH KOREA
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20% to 25% rebate on production costs spent in-country by foreign audiovisual works.
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SPAIN
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At national level:
At regional level:
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TAIWAN
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Up to 30% cash rebate on a minimum local spend of $1m for feature films.
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UNITED KINGDOM
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25% rebate for qualifying UK expenditures.
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Last Updated August 2022 Disclaimer: These incentives charts are provided, in summary form, for informational purposes only and are not intended as, nor do they constitute, legal or accounting advice. SEBLS does not guarantee the accuracy or completeness of the information and users are advised to seek appropriate professional counsel to understand and adapt this information to their particular needs and circumstances. Many jurisdictions offer of variety of soft money incentives and bonuses not reflected in this compilation. Incentive programs are subject to eligibility requirements which vary from jurisdiction to jurisdiction.
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