Global Production Incentives
We leverage film tax credits, grants, and co-production treaties to maximize production value and market reach. Our international presence enables us to structure financing across multiple territories.
Important Notice
Incentive programs change frequently. Always verify current terms, eligibility, and application deadlines with official program administrators before making production decisions.
United Kingdom and Scotland
Film Tax Relief (AVEC) & Independent Film Tax Credit (IFTC)
What's Covered
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.
How MMI Helps
MMI Ltd is your certified UK co-production partner. We handle BFI certification, HMRC compliance, and maximize your return through AVEC or IFTC.
Portugal
Cash Rebate & Cash Refund
What's Covered
Two programs: Cash Rebate (25-30%, €500K min) OR Cash Refund (30% on first €2M, €2.5M min, €6M cap). Cannot combine.
How MMI Helps
MMI connects you with Portuguese production partners and handles cultural test certification through ICA.
Ireland
Section 481 Film Tax Credit
What's Covered
32% standard. 40% 'Scéal' uplift for features under €20M (May 2025). All international cast/crew costs from arrival. No per-project cap. Extended through 2028.
How MMI Helps
MMI partners with Irish production companies for Section 481 certification and cultural test compliance.
Hungary (Budapest)
Hungarian Film Tax Rebate
What's Covered
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.
How MMI Helps
MMI connects you with NFO-registered Hungarian production companies and manages cultural test certification.
Serbia
Serbian Film Production Incentive
What's Covered
25% standard (€300K min), 30% for €5M+ productions. 20% for commercials. Serbian costs only. Year-round applications. €17M annual budget.
How MMI Helps
MMI coordinates with Film Center Serbia for certification and connects you with local production services.
Bulgaria
Bulgarian Film Cash Rebate
What's Covered
25% on local expenses. €1M per-project cap. €4M annual budget. First-come, first-served. Nu Boyana Film Studios available.
How MMI Helps
MMI works with Bulgarian National Film Center for certification. All documents must be submitted in Bulgarian - we handle this.
Georgia (Atlanta)
Georgia Film Tax Credit
What's Covered
20% base + 10% logo = 30%. Transferable (sell at 85-90%). No annual cap. $500K minimum. No GA company required.
How MMI Helps
Productions use MMI's US affiliate. MMI introduces Georgia-based line producers and payroll services for compliance.
New York (NYC)
NY Film Tax Credit + Production Plus
What's Covered
30% base, 40% with Production Plus ($100M+ multi-project). $800M allocation. 100% same-year payout. Above-the-line now unlimited.
How MMI Helps
Productions use MMI's US affiliate. MMI connects producers with NYC production resources and structures multi-project commitments for Production Plus bonus.
New Jersey
NJ Film & Digital Media Tax Credit
What's Covered
30-35% standard (higher outside NYC radius). Studio partners: 40-45%. Transferable. $2M minimum. Extended through 2049. $800M FY2025.
How MMI Helps
Productions use MMI's US affiliate. MMI structures studio partner relationships for 40-45% rate and multi-project strategies.
California (Los Angeles)
California Film & TV Tax Credit 4.0
What's Covered
35% base, 40% with bonuses (out-of-zone, relocations). NOW REFUNDABLE. $750M allocation. Competitive - apply early. Above-the-line excluded.
How MMI Helps
Productions use MMI's US affiliate. MMI provides application strategy support - program is competitive allocation, not first-come first-served.
Canada
Federal and Provincial Tax Credits
What's Covered
Combined federal + provincial. Strong programs in BC, Ontario, Quebec. Rates and rules vary by province.
How MMI Helps
MMI connects you with Canadian production partners in BC, Ontario, and Quebec for certification.
France
Tax Rebate for International Production (TRIP)
What's Covered
30% rebate on eligible French spend. Strong for co-productions and international shoots.
How MMI Helps
MMI coordinates with French production partners for CNC certification and co-production agreements.
Australia
Location and Producer Offsets
What's Covered
Producer offset for Australian content, location offset for foreign productions. Strong post-production sector.
How MMI Helps
MMI partners with Australian production companies for Producer Offset or Location Offset qualification.
New Zealand
Screen Production Grant
What's Covered
Grant for qualifying NZ production expenditure. Additional uplift for significant productions.
How MMI Helps
MMI coordinates with NZ Film for grant qualification and significant production uplifts.
Maximizing Your Return: US vs UK Co-Production Structure
MMI's US Affiliate for:
- Filming in US States: Georgia, New York, New Jersey, California - these programs require US-based production companies. MMI's US affiliate provides full access and compliance.
- Transferable Credits: Georgia and New Jersey offer credits MMI can help monetize immediately (85-90% of face value) for instant cash flow
- Maximum Flexibility: US programs have fewer restrictions on above-the-line costs and faster approval processes
MMI Ltd (UK Entity) for:
- Filming in UK/Scotland: Access 25.5-39.75% net cash rebate through AVEC or IFTC programs - MMI Ltd serves as certified UK co-production partner
- European Productions: Portugal, Ireland, Hungary, Serbia, Bulgaria - MMI's UK co-production status provides treaty advantages and simplified certification
- Stacking Incentives: MMI combines UK rebates with regional funds (e.g., Screen Scotland's additional 40%)
- Lower Production Costs: UK and Eastern European locations offer competitive crew rates and no US-style health insurance requirements
Best Overall Returns (2025):
- New Jersey Studio Partners: Up to 45% (highest US rate)
- New York w/ Production Plus: 40% with $100M+ multi-project commitment
- UK Independent Film Tax Credit: 39.75% net for indie features under £23.5M
- California (new 2025): 35-40% refundable, now competitive with top states
- Hungary: 37.5% with no caps, world-class studios, lower costs than US/UK
Need Help Structuring Your Production?
Our team can help you navigate incentive applications, co-production agreements, and international financing structures. Contact us to discuss your project.