Global Production Incentives

Cash rebate up to 45% of eligible Cyprus expenditure (exact amount determined by cultural test score), paid after filming is complete and audit reviewed. Alternative tax credit reduces corporate tax liability with up to 50% of taxable income offset; unused credit carries forward up to 5 years. SMEs investing in local infrastructure/equipment may deduct 10–20% of qualifying spend. VAT refund (5%, 9%, or 19%) available for third-country producers on qualifying expenditure. Eligible categories include feature films, TV series, documentaries, animation, and natural history programmes.

Standard AVEC: 25.5% net. Enhanced IFTC: 39.75% net for indie features under £23.5M. Scotland adds up to 40% regional funding. Minimum 10% UK spend.

Two programs: Cash Rebate (25-30%, €500K min) OR Cash Refund (30% on first €2M, €2.5M min, €6M cap). Cannot combine.

32% standard (€125M per-project cap). 40% 'Scéal' uplift for features under €20M. 40% VFX Uplift (Budget 2026) on qualifying VFX spend where min €1M in VFX incurred (€10M project cap). All international cast/crew costs eligible from arrival. Extended through 2028.

30% base, 37.5% if 80%+ spent in Hungary. No minimum spend, no project cap. Foreign sub-contractors allowed up to 25% of Hungarian spend. Approved through 2030.

25% standard (€300K min), 30% for €5M+ productions. 20% for commercials. Serbian costs only. Year-round applications. €17M annual budget.

25% on local expenses. Per-project cap raised to €5M (March 2026). €10.3M annual budget. First-come, first-served. Nu Boyana Film Studios available.

25% cash rebate on qualifying Czech expenditure; 35% for animation and digitally produced projects. Per-project cap of 450M CZK. Cultural test required for qualification. Rolling applications with no deadline. Administered by the Czech Audiovisual Fund (formerly Czech Film Fund). Prague and Czech locations are widely used for post-war and historical drama production. Czech Film Commission is a member of EUFCN and Eurimages with strong international co-production infrastructure. Eligible formats include feature films, TV series, documentaries, animation, and natural history programmes.

30% cash rebate on eligible Polish production expenditure. Cultural test required for qualification. Administered by the Polish Film Institute (Warsaw); regional commissions in Krakow, Łódź, and Warsaw manage supplementary regional funds that can be stacked with the national rebate. As of 2025, TV drama series with episodes of 25+ minutes are eligible (expanded from prior restrictions). Rolling applications with no deadline. Eligible formats include features, TV series, documentaries, animation, and commercials.

40% cash rebate on eligible Greek expenditure under Law 5105/2024 ('Creative Greece'). Three distinct schemes: CRGR-FTV (film & TV production and post-production), CRGR-Animate (animation and VFX), and CRGR-VGD (video game development). Administered by the Hellenic Film & Audiovisual Center (HFAC/EKKOMED). Additional LOCATE (with)in GREECE program provides up to €10,000 subsidy for location scouting (applications April–October each year, first-come first-served). Minority co-production programme also available (grants up to €100,000 via profit-share). Bilateral co-production agreements with Canada, France, Israel and China. Member of EURIMAGES and EU Creative Europe MEDIA programme.

30% uncapped cash rebate on eligible Moroccan expenditure (rate applies to spend incurred after 28 March 2022; prior rate was 20%). Combined with ~20% VAT exemption the effective cost reduction on eligible spend is ~44%. No per-project ceiling — one of the few major incentive programmes without a cap. Minimum local spend 10M MAD (~$1M USD); minimum 18 shooting days in Morocco; eligible expenses capped at 90% of total project budget. CCM approval is mandatory before principal photography — no retroactive rebates. Must partner with a CCM-registered Moroccan production company, pass a cultural assessment, and establish a local SPV/bank account. Eligible formats include features, TV series, TV films, documentaries, docufiction, long-form internet content, and reality TV. Production infrastructure includes Atlas Studios (Ouarzazate) with permanent period sets. Recent major productions: Gladiator II (273M MAD local spend), Mission: Impossible, Indiana Jones 5, James Bond: Spectre.

30% cash rebate on qualifying Turkish expenditure (rising to 35% for productions using Turkish post-production services), plus a separate VAT refund of up to 20% on goods/services procured and imported during production. Only Turkish resident cast and crew salaries qualify for the rebate — foreign crew costs are not rebate-eligible. A Turkish co-producer or production service company is required to apply. Minimum qualifying spend: $1,000,000 for feature films; $500,000 per episode for TV series. Points-based qualification requires a minimum of 50 out of 100 points across cultural content, Turkish citizen involvement, and local infrastructure utilisation. Turkey is an ATA Carnet country — filming equipment can be temporarily imported via Carnet. Istanbul and Cappadocia are established international filming destinations with strong service infrastructure. Administered by the Ministry of Culture and Tourism, Directorate General of Cinema under Law 5224. Eligible formats include features, TV series, documentaries, animation, and commercials.

60% cash rebate on eligible KSA expenditure with no per-project spending cap (rate raised from 40% at Cannes 2026). One of the most competitive incentive programmes globally. Administered by the Saudi Film Commission (SFC); separate schemes operate under Neom Media Industries (Tabuk — 40%+) and Film AlUla (AlUla region — up to 40%). Non-Saudi ATL talent (directors, lead cast, writers) can be included but requires SFC pre-approval before principal photography. Non-Saudi BTL crew wages are not rebate-eligible — productions must route BTL crew through Saudi hires. All equipment must be rented from KSA-registered suppliers. Eligible spend categories include crew costs, location fees, local insurance, domestic and international travel by Saudi carriers, and local consultant fees. Minimum qualifying spend: $200,000 for features; $50,000 for documentaries and animation. Applicant must be a KSA-registered production company or have an official co-production agreement with one. SFC approval required before principal photography — no retroactive rebates. Eligible formats: features, TV series, documentaries, animation, short-form, commercials.

35–50% cash rebate on Abu Dhabi Qualifying Production Expenditure (ADQPE), baseline raised from 30% to 35% in October 2024 (effective 1 January 2025). Points-based uplift: showcasing Abu Dhabi as a location (+20 pts), UAE heritage/culture/history (+10 pts), post-production in Abu Dhabi (+10 pts). Only BTL crew fees qualify; ATL costs are excluded. Crew must hold proper UAE work authorisation — fees for individuals on tourist/visit visas are explicitly not eligible. Equipment must be rented from Abu Dhabi-registered third-party suppliers (applicant self-rental and depreciation excluded). All ADQPE calculated exclusive of VAT. Applications must be submitted at least 30 business days before principal photography begins. Final documentation due within 180 days of production/post-production completion via The Circle Portal (rebate.film.gov.ae). Administered by Abu Dhabi Film Commission (ADFC) under the Creative Media Authority (CMA). Twofour54 Studios opening 2025 with 11 soundstages. ADFC has supported 150+ major productions including Dune, Star Wars, Mission: Impossible, and Fast & Furious. Eligible formats include features, TV series, reality TV, game shows, short films, animation, and commercials.

25–45% scalable cash rebate on qualifying in-country spend (scheme updated May 2025, upper limit raised from 25% to 45%). Maximum 45% for productions spending $10M+ and incorporating Jordanian cultural content. Per-project rebate cap: $5.25M (higher caps considered case-by-case). Minimum qualifying spend: $250,000 (lowered from $1M in 2025, opening access to indie features and commercials). Only Jordan-resident crew salaries count toward the rebate base; however, non-Jordanian cast and crew salaries are fully income tax and withholding tax exempt (~7% withholding tax and ~16% VAT on production purchases waived). Equipment rented from local Jordanian suppliers counts toward the rebate; imported equipment benefits from full customs and import duty exemption but is not rebate-eligible. Post-production rebate of up to 15% for services performed in Jordan. 10% advance payment (capped at $100,000) available against a bank guarantee. Points-based system for the 35%–45% tier: minimum 70 out of 120 points across Cultural/Regional Representation (35 pts), Employment & Capacity Building (30 pts), Economic Contribution (15 pts), International Promotion (10 pts), Environmental/Social Responsibility (10 pts), and Co-Production (20 pts). Productions must employ at least 50 Jordanian crew members and provide 20 internship places. Applications through a Jordan-registered production service company, submitted before filming begins; RFC responds within 12 working days. Rebate paid within 150 days of audited report submission. Production must include 'Filmed in Jordan' credit and RFC Jordan logo. Infrastructure: Olivewood Studios (Amman) with backlot and soundstages. 143+ major international productions including Dune I & II, Star Wars: The Rise of Skywalker, and Aladdin. Eligible formats: features, TV series, documentaries, animation, commercials, music videos.

20% base + 10% logo = 30%. Transferable (sell at 85-90%). No annual cap. $500K minimum. No GA company required.

30% base, 40% with Production Plus ($100M+ multi-project). $800M allocation. 100% same-year payout. Above-the-line now unlimited.

30-35% standard (higher outside NYC radius). Studio partners: 40-45%. Transferable. $2M minimum. Extended through 2049. $800M FY2025.

35% base, 40% with bonuses (out-of-zone, relocations). NOW REFUNDABLE. $750M allocation. Competitive - apply early. Above-the-line excluded.

Combined federal + provincial. Strong programs in BC, Ontario, Quebec. Rates and rules vary by province.

30% rebate on eligible French spend (€30M per-project cap). VFX bonus: 40% on qualifying French VFX expenditure where VFX spend exceeds €2M. Strong for co-productions and international shoots.

Producer offset for Australian content, location offset for foreign productions. Strong post-production sector.

Renamed from Screen Production Grant to Screen Production Rebate (NZSPR). Domestic productions: 40% rebate on qualifying NZ spend. International productions: 20% base rebate with additional uplift available for significant productions. Rebate paid on eligible New Zealand expenditure.