Entertainment & Business Law Services - Sisto

Foreign Jurisdictions

 
Jurisdiction
 
Incentives
ABU DHABI
30% rebate based on qualified Abu Dhabi expenditures.
 
AUSTRALIA

16.5% tax rebate for films with a minimum qualifying Australian production expenditure, a 30% rebate for post-production and VFX work and a 40% rebate for co-production with Australia.
 
AUSTRIA
20% grant based on eligible Austrian productions expenditures (national and international co-production) and 25% for service productions.
 
COLUMBIA
40% rebate for films partially or totally produced in Columbia that hire at least one local services company. In addition, there is a 20% rebate for local film logistics services.
 
CZECH REPUBLIC
20% rebate based on qualified Czech Republic expenditures.

 

CROATIA 
20% rebate based on qualified Croatian expenditures.

 

 

DOMINICAN REPUBLIC
25% transferable tax credit based on all above and below-the-line eligible expenditures for foreign shoots.

 

 

 FRANCE  
30% rebate based on qualified France expenditures.

 

 

 GERMANY  
10% to 20% rebate based on qualified German expenditures.

 

 

 HUNGARY  
25% tax credit based on qualified Hungarian expenditures.

 

 

 ICELAND  
25% rebate based on qualified Icelandic expenditures.

 

 

 IRELAND   32% rebate based on qualified Irish expenditures.

 

 

 ITALY
25% tax credit based on qualified Italian expenditures.

 

 

 LATVIA
20% to 25% rebate based on qualified Latvian expenditures.

 

 

 LITHUANIA
20% tax credit based on qualified Lithuanian expenditures.

 

 

 MACEDONIA
20% rebate based on qualified Macedonian expenditures.

 

 

 MALAYSIA
30% rebate based on qualified Malaysian expenditures.

 

 

MALTA 
25% grant based on qualified Malta expenditures. In addition, featuring Malta in a cultural context may serve to increase the effective rate to 27%

 

 

MOROCCO 
20% rebate based on qualified Morocco expenditures.

 

 

NAVARRE (SPAIN) 
35% rebate based on qualified Navarre expenditures.

 

 

 NETHERLANDS
30% rebate based on the production’s budget.

 

 

NEW ZEALAND 
20% grant based on qualified New Zealand expenditures. An additional 5% bonus is available, subject to an economic benefits test. In addition, there is a 40% grant for official co-productions.

 

 

NORWAY 
25% grant based on qualified Norway expenditures.

 

 

 SOUTH KOREA  
20% to 25% rebate on goods and services for foreign audiovisual productions.

 

 

TAIWAN 
30% rebate based on locally hired cast and crew, 25% rebate on all pre and post qualified expenditures and a 15% rebate on insurance costs.

 

 

UNITED KINGDOM1 
25% refundable tax credit based on qualified UK expenditures.

 

 

[1]For films with an expenditure of more than £20 million, which completed principal photography before April 1, 2015, a rebate of 25% applies against the first 20 million of qualifying UK production expenditures, with the remaining qualifying UK production expenditures receiving a 20% tax rebate. 


 

 

Last Updated April 2017

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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