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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16.5% 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. |
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AUSTRIA
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20% grant based on eligible Austrian productions expenditures (national) and a 25% grant based on eligible international Austrian co-productions expenditures and 25% for service productions. |
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CANARY ISLANDS (SPAIN)
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40% tax credit based on qualified Canary Islands expenditures and 40-45% tax credit for investments in Spanish productions or co-productions. |
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COLUMBIA
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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.
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CZECH REPUBLIC
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20% rebate based on qualified Czech Republic expenditures.
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CROATIA
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20% rebate based on qualified Croatian expenditures. |
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| DOMINICAN REPUBLIC |
25% transferable tax credit based on all above and below-the-line eligible expenditures for foreign shoots. |
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ESTONIA
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Up to 30% rebate based on qualified Estonian expenditures. |
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FRANCE
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30% rebate based on qualified France expenditures.1
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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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35% 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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25% rebate based on qualified Icelandic expenditures.
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| IRELAND | 32% rebate based on qualified Irish expenditures. |
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ITALY
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25% tax credit based on qualified Italian expenditures.
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LATVIA
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20% to 25% rebate based on qualified Latvian expenditures.
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LITHUANIA
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20% 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% rebate based on qualified Malaysian expenditures.
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MALTA
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25% grant based on qualified Malta expenditures. In addition, featuring Malta in a cultural context may serve to increase the effective rate to 27% |
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MAURITIUS
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Rebate of 30% up to 40% on qualified Mauritius expenditures |
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MOROCCO
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20% rebate based on qualified Morocco expenditures. |
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NAVARRE (SPAIN)
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35% rebate based on qualified Navarre expenditures. |
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NETHERLANDS
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35% rebate based on the production’s budget.
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NEW ZEALAND
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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.
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NORWAY
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25% grant based on qualified Norway expenditures.
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PORTUGAL
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Up to 25% rebate based on qualified Portuguese expenditures. An 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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SOUTH KOREA
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20% to 25% rebate on goods and services for foreign audiovisual productions.
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TAIWAN
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30% rebate based on locally hired cast and crew, 25% rebate on all pre and post and computer animation qualified expenditures and a 15% rebate on insurance costs.
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UNITED KINGDOM
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Up to 25% rebate based on qualified UK expenditures.
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[1]France is set to launch a state funding bonus of up to 15% in 2019. The new measure would operate around an eight (8) point system, awarding points on the fact that the director and other key crew members are female. |
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Last Updated November 2018 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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