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.

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.

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.