Services juridiques Sisto droits des affaires et du divertissement

Foreign Jurisdictions

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

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.
 
AUSTRIA
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.
 
CHINA
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.
 
CHILE
30% rebate on qualified expenditures with a per-production limit of $3m.
 
COLUMBIA
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.
 
CROATIA
25% rebate on qualified Croatian expenditures.

Additional 5% rebate for productions that film in less-developed parts of the country.
 
CZECH REPUBLIC
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.
 
CYPRUS
40% rebate on eligible Cyprus expenditures.
 
DOMINICAN REPUBLIC
25% transferable tax credit based on all above and below-the-line eligible expenditures.
 
ESTONIA
Up to 30% rebate based on qualified Estonian expenditures.
 
FIJI
20% tax rebate on qualified expenditures.
 
 FRANCE  
30% rebate based on qualified France expenditures (or 40%, if the French VFX expenses are more than €2M).
 
 GERMANY  
20% to 25% rebate based on qualified German expenditures.
 
GREECE
40% rebate on qualified Greek expenditures.
 
 HUNGARY  
30% tax credit based on qualified Hungarian expenditures.
 
 ICELAND  
Up to 35% rebate based on qualified Icelandic expenditures.
 
 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.
 
 ITALY
40% tax credit based on qualified Italian expenditures.
 
KINGDOM OF JORDAN
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.
 
 LATVIA
20% cash rebate on qualified Latvia expenditures.

Up to 25% rebate for productions that feature Riga in the story and work locally.
 
 LITHUANIA
30% tax credit based on qualified Lithuanian expenditures.
 
 MACEDONIA
20% rebate based on qualified Macedonian expenditures.
 
 MALAYSIA
30% cash rebate on all Qualifying Malaysian Production Expenditure (QMPE).
 
 MALTA
25% grants based on qualified Malta expenditures.

Additional 2% increase if Malta is featured in a cultural context.
 
 MAURITIUS
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.
 
MOROCCO 
30% rebate based on qualified Morocco expenditures.
 
 NETHERLANDS
Up to 35% based on eligible production costs.
 
 NEW ZEALAND
40% cash rebate on qualifying New Zealand production expenditures.

Additional 5% uplift for international productions that offer significant economic benefits to New Zealand.
 
NORWAY 
25% grant based on qualified Norway expenditures.
 
PANAMA 
25% rebate on qualified Panama expenditures.
 
POLAND 
30% tax incentive for qualified Poland expenditures.
 
 PORTUGAL
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.
 
SERBIA
25% rebate for qualifying Serbian expenditures.

20% rebate for TV commercials.

30% rebate for feature films with Serbian spend of minimum 5 million euros.
 
 SOUTH AFRICA
25% rebate for qualifying South African expenditures.

Additional 5% uplift for projects that also undertake post-production work.
 
 SOUTH KOREA
20% to 25% rebate on production costs spent in-country by foreign audiovisual works.
 
SPAIN
At national level:
  • Up to 30% tax rebate for the executive producer (registered in ICAA) of a foreign film or audiovisual production spending a minimum of €1M in Spain (€200,000 for animation projects)

At regional level:
  • 35% rebate based on qualified Navarre expenditures
  • 50-45%tax rebate for foreign productions in the Canary Islands
  • 50-45%tax credit for investment in Spanish productions in the Canary Islands
 
TAIWAN 
Up to 30% cash rebate on a minimum local spend of $1m for feature films.
 
UNITED KINGDOM 
25% rebate for qualifying UK expenditures.
 

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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