Mexico has announced a new federal incentive program offering up to a 30% income tax credit (ISR) on qualified production expenses incurred in the country.

The incentive is reported to include a cap of up to MXN $40 million per project, with defined minimum spend thresholds depending on the type of production.

Media reports indicate that the program applies broadly to audiovisual productions, including feature films, series, documentaries, animation, post-production, and commercial content, provided the project meets the qualifying spend requirements.

To access the incentive, at least 70% of total eligible expenditures must be allocated to Mexican suppliers, services, and talent, ensuring meaningful local economic participation.

We will update with more details as additional implementation guidelines are released by the authorities.

Fiji offers a 20% rebate to the makers of feature films, short films, television shows, and television commercials so long as they work through a locally registered company such as the PSN Australia Partner. The minimum qualified production expenditure is about USD $110K. There is a maximum rebate cap of about USD $1,750K. Reach out with details about your project to learn if it is a good fit for filming in Fiji.  Contact us!

Ecuador offers 37% cash back for qualified audiovisual production expenses in the country.

The minimum expenditure to benefit from this incentive is $40,000 for advertising, $100,000 for documentaries, $150,000 for series and $400,000 for fiction films.

Expenses related to locations, crew, technical equipment, art, wardrobe, and any other costs associated with pre-production, production, and post-production may qualify. Cash back can also be attained for airfare, food, and transportation costs as long as they’re invoiced through local vendors anywhere in Ecuador.
The incentive is capped at $5.25M reimbursement, or half of the total funds available per annum.

Application for the incentive is managed by a local production service company like PSN Ecuador once they are contracted by the foreign producer. The administrative process should begin at least 4 weeks before filming starts.

Once an audit is successfully submitted, reimbursement is made within 4 weeks. Reach out to our team to learn more.

To attract the makers of large-scale TV and film projects to film on location in Japan, authorities offer one of the most generous film incentives in the world providing up to a 50% reimbursement of qualifying expenditure, including post-production. While the incentive program itself is reviewed annually, the Japanese government has recently extended the eligible expenditure period after a project is approved, giving productions significantly more time to plan, shoot and spend in Japan, allowing them to fully take advantage of the incentive. The latest disbursement cap is JPY1 billion ($6.8 million).

To qualify for the incentive, a project must meet at least one of the following criteria: it must have a direct Japan production spend of at least JPY500 million (approximately US $3.3 million); or have a total production cost of at least JPY1 billion (approximately US $6.8 million) with a minimum of JPY200 million (approximately US $1.3 million) spent in Japan; or be distributed across ten or more countries with at least JPY200 million spent in Japan. Projects that don’t fulfill these requirements may still qualify if they “greatly benefit the Japanese economy and the domestic film industry”.

Projects applying for the incentive must also prove some benefit to Japan’s domestic contents industry; guarantee to shoot some scenes in Japan; cooperate to promote the location where the filming took place, and have some promotional value for Japan as a country.

The program typically offers three to four application periods each year, generally falling around March, April, August, and October. Each application window lasts for approximately two to three weeks, with specific dates announced annually in February or March. Applications must be submitted through a Japanese production group or company, such as the PSN Japan Partner, during the designated periods.

Previously, regardless of when a project was approved, only costs incurred up to the following January qualified for reimbursement. Under the revised framework, productions now have an extended window—up to an additional year—to incur qualifying spend, allowing for more realistic shooting schedules and improved access to the full value of the incentive.

As the program has limited funding, application rounds may close early once the budget cap is reached. The reimbursement is generally received 6 weeks after the submission of all expenses. It’s important to note that the exact timing and structure of these application periods may vary from year to year.

Contact us with details about your project to determine how best to tap into these funds.

There is a 40%+ cash rebate on expenditures made in Saudi Arabia. It is available to international productions spending a minimum of USD $200K on a feature film, USD $50K on a documentary or animation project. Qualifying expenses include:

• – Above the line expense for non-Saudis, based on special conditions set by the Film Commission.
• – Above the line expenses for Saudi crew such as producer, director, main cast, writers, etc.
• – Below the line expenses for Saudi crew such as gaffers, production crew, technicians, set design, etc.
• – Rental and production design expenses provided by local companies.
• – Travel expenses by local Saudi carriers, including domestic and international flights.
• – Insurance policies purchased by local insurance providers.
• – Expenses of local consultants and industry experts.

Eligibility requirements for the film incentive include that the applicant:

1. Is a production company registered and licensed in Saudi Arabia, or in a co-production agreement with a registered Saudi production company.
2. Obtains a shooting permit in Saudi Arabia.
3. Completes the incentive program application process and approvals.
4. Meets the minimum qualifying expenditure.
5. Demonstrates proof of secured budget/financing for the project.

Share the details of your project with us so we can provide a first assessment on suitability for the film incentive in Saudi Arabia.

A 25% production rebate is open to audiovisual works (feature films, documentaries, drama series and docu series) with production costs incurred in Sweden above SEK4m (€368,000). Qualifying productions must take place fully or partly in Sweden. Budgets for qualifying projects must be of a minimum SEK30m (€2.7m) for a feature film, SEK10m (€920,000) for a documentary, SEK10m per episode for a drama series, and SEK5m (€460,000) per episode for a docu series.

Support is allocated on a first-come first-served basis and to a maximum of 25% of eligible costs. Contact us to determine how best to tap into this incentive for your project.

A cash rebate of 20-30% on eligible production and post-production costs made in Estonia is provided for international production service works and co-production. The rebate increases with the minimum spend.

For the overall minimum feature budget of €1 million there is a 20% rebate for qualified production expenditure (QE) of €200K, 25% for €400K, and 30% for €500K.

For the overall minimum TV series episode budget of €200K there is a 20% rebate for QE of €70K, 25% for €100K and €30% for 150K.

Documentary films as well as full-length, short, and animation series also qualify.

At least 2 creative staff must be tax residents of Estonia to secure the 30% rebate. The rate is 25% for projects employing 1 creative who is a tax resident of Estonia.

Payment is made within 10 days of audit approval. The report on the audit is completed within 30 days of submission of required documentation.

Our team is positioned to qualify foreign projects for the Estonia incentive. Contact us to discuss our project.

A 33% cash rebate on qualified expenditure of Film & TV production in the Slovak Republic awaits projects registered with the Slovak Audiovisual Fund.

The minimum spend required to qualify for the cash rebate is €300,000 for a television series of max. 26 episodes, €100,000 for a feature film, and €50,000 for documentary or animation.

Project registration requires the submission of an estimated budget and production calendar. The project must qualify with a minimum 24 points out of a maximum 48 points. Approved projects may accrue expenditures over a 3-year period from the date of registration.

Contact us to discuss how to get the most out of the Slovakia rebate for your project.

The city of Buenos Aires is offering a cash rebate of 20% on qualified expenses made for feature film and fiction series production in the Argentine capital beginning January 2023.

Foreign projects with at least 4 filming days in Buenos Aires may apply with an Argentine production or service company legally constituted in the country such as the PSN Argentina Partner. Film & TV projects must spend a minimum of 80 million argentine pesos (675.000 USD approx.) in Buenos Aires to qualify. There will be a reimbursement ceiling of 75 million pesos (625.000 USD approx.).

Further specifics will be available by October when the application window for projects is scheduled to open. Reach out to us to stay on top of this opportunity as Argentina's capital city moves to encourage foreign projects to feature its charms in their storytelling.

Mongolia offers a 30-45% cash rebate to qualifying film and TV productions shot in the country.

Projects spending a minimum of 500,000 USD may qualify for a 30% location incentive. A further 10% rebate is offered to productions that highlight Mongolian culture and heritage. There is also an additional 5% foreign crew and talent incentive that may apply. In all, a cash rebate of 45% may apply to particular projects that tick all the boxes.

From its 2022 launch, this incentive scheme included no ceiling on the rebate.

Reach out to us for latest developments on the incentive. Share details about your project so we can help you secure maximum support.

A tax rebate of 30% is granted to features, TV series, documentaries, or long form fiction with a minimum qualified expenditure of $1 million and 18 shoot days (including set building) in Morocco.

All expenses must be made through an SPV opened in a Moroccan bank. A certificate of the local bank account is also essential for the local production team to complete paperwork with the Moroccan tax administration that secures VAT tax exemption for the foreign production. The exemption applies to all qualifying supplier and crew invoices exceeding 5000 DH.

The general shooting permit established with the Moroccan Cinematographic Center (CCM) by a local production partner serves as the first step for establishing a production’s filming and financial footprint.

Reach out to us for more details on how to achieve a smooth production with all authorizations in place.

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Bulgaria delivers a 25% cash rebate on qualified expenditures made in the country during production of film, high-end TV series, documentaries and animation.

The cap of the rebate is set at €1 million per project. Applications are reviewed on a first-come-first-serve basis. The annual budget allocated to the incentive is presently €4 million.

Reach out to us for more details on how to apply and qualify your project for the Bulgaria film incentive.

The Cash Rebate program in Russia offers a generous 30% or 40% cashback on the qualified spending within the territory of Russia. The program covers fiction, animation, and documentary in both film and TV formats. The incentives are designed to attract foreign productions – to be eligible the applicant should be a local entity holding a service contract with a foreign company.

Minimum spending varies depending on the nature of the project:

• Fiction – 15 mil rubles (~$200 000)
• Animation – 5 mil rubles (~$68 000)
• Doc – 3,75 mil rubles (~$50 000)

To be qualified for the 30% cash rebate a company must pass a qualification test scoring a minimum number of points and submit supporting documents (financial plan, preliminary budget, script with the scenes in Russia, etc.). The test mainly focuses on the economic aspect of a project. 

A 40% cash rebate can be applied if a project meets these further requirements:

Fiction:

• ⩾80% of the crew hired for shooting in Russia are Russian citizens
• ⩾75 000 000 rubles ($1 020 000) spent in Russia
• ⩾19 days of shooting in Russia

Animation:

• Russian services are used in over 50% of the scenes in the script
• ⩾25 000000 rubles ($340 000) spent in Russia

Documentary:

• ⩾90% of the crew hired for shooting in Russia are Russian citizens
• ⩾18750000 rubles ($255 000) spent in Russia

There are 3 windows for application each year.  Reach out to us for more details on how we can help your project qualify.

The Kingdom of Saudi Arabia has rolled out film incentives providing for a rebate on up to 40% of qualified expenditure in the country.  The country’s Neom region, situated on the Red Sea coast, promises a higher percentage for projects making significant contributions to local industry development.

The budding nature of the Kingdom’s local film industry positions the PSN UAE Partner well to help foreign producers secure regional crew and equipment to make feasible projects that can access these funds.

Contact us with details about your project so we can determine how best to tap you into local incentives.

Belgium is an attractive multi-layered cake when it comes to film financing, offering multiple attractive incentives to international co-productions on different levels, which can easily be combined.

Most important, there is the Belgian Tax Shelter incentive: it applies to the whole of the country and is open to European co-productions through the European Convention on Cinematographic co-production or to productions set up within the framework of a bilateral co-production agreement between Belgium (or one of its communities) and another state. Such bilateral co-production agreements exist with Canada, China, Israel, Tunisia, and several European countries. Others are currently being negotiated.

The Tax Shelter incentive is open for film, documentary, animation, and TV drama. Based upon the amount of qualifying production costs spent in the European Economic Area and Belgium, it can provide financing up to 42%.

In addition, there are also regional economic and cultural funds, both of which are available to qualifying international projects as well, with financing up to 24%. Flanders Audiovisual Fund (VAF) and the Centre du Cinema et de l’Audiovisuel (French speaking community) are the cultural funds. Screen Flanders, Screen Brussels, and Wallimage (Wallonia) are the economic funds, investing mainly in international co-productions to stimulate the local audiovisual industry.

This means that for qualifying productions, up to 66% of eligible costs can be financed by the Belgian film funds.

As an EU country, Belgium has also access to the main European sources of funding – i.e. Eurimages and the Creative Europe programme. Speak to us for more details.

A cash rebate of up to 40% of all eligible costs is available to qualifying productions that are all or partially produced in Malta. Feature films, television films, TV series or mini-series, animation, creative documentary, virtual reality/trans-media/cross-media, reality programme (scripted/unscripted), and game shows and competitionsShows are all eligible for a cash rebate based on a cultural test to determine the percentage rebate.

The minimum spend in Malta is €100K with an overall budget exceeding €200K. Eligible expenditure in Malta shall never exceed 80% of the overall production budget.

A cash rebate on eligible expenditure of ATL costs is capped at €1,000,000 or 30% of Malta eligible spend – whichever is higher, up to a maximum of €5,000,000. There is no cap on eligible BTL costs, which include accommodation, air travel, EU labour costs, per diems, location fees, and all rentals amongst others.

For pre-approval of the cash rebate, foreign producers must apply with a locally registered production service company like the PSN UK Partner at least 30 days prior to commencement of principal photography. The cash rebate is returned to the qualifying production within 5 months of final audit submission to the Film Commission.

Send us details of your project so we can help facilitate access to this local financial boost for suitable productions.

The Canton of Sarajevo introduced a film funding initiative in 2020 aimed to promote international film and television production in the region. The rebate is structured to return as much as 30% of qualified expenditure to foreign producers in exchange for the local investment in creative industries.

The PSN Croatia Partner is positioned to help foreign producers access these funds while also shaping productions to take full advantage of other incentives available in the region. Contact us with details about your project so we can determine how best to tap you into local incentives.

A cash rebate amounting up to 25% of qualified expenditure in Slovenia is available for feature films, TV drama, documentaries, and animation projects.

The PSN Croatia Partner is positioned to help foreign producers access the Slovenia rebate while also shaping productions to take full advantage of other incentives available in the region. Contact us with details about your project so we can determine how best to tap you into local incentives.

A film incentive granting up to 25% of qualified expenditure is available in Norway. The minimum local spend for all genres is NOK 4 million (USD $400K). Eligibility requires a minimum total production budget of NOK 25 million for feature films, NOK 10 million per episode for drama series, NOK 10 million for documentary films, and NOK 5 million per episode for documentary series.

A minimum 30% of total project financing must come from sources outside Norway. The production must document an international distribution agreement.

Qualifying resident ATL includes salaries for lead talents and key roles such as EP and director as long as they are Norwegian tax payers.

To help determine timing with the submission calendar we encourage producers to send us project details. We’re at the ready to help facilitate access to this local financial boost for suitable productions.

Germany offers percentage-based reimbursements to international production of non-German projects that are produced completely or partially in the country. These incentives are made available for feature films, documentaries, TV features, and TV series production. Commercial productions are not eligible.

The criteria determining eligible costs and the percentages vary in each federal state of Germany.

The cost savings generally range between 20-30%, though special cases can reach up to 50%.

Please feel free to contact us for more information, we’re glad to help.

Feature films, documentaries, TV films and series can receive a refund of up to 25% of qualified expenditure in Montenegro.
There is a minimum spend of €100.000. Use of local crew, talent and production capabilities is required.
We are positioned to help foreign producers tap into these funds and even combine them with those on offer in Serbia. Contact us with information about your project so we can talk shop.

The film incentive of up to 30% rebate on qualified expenditures in Serbia appeals to a wide range of film projects. 

The minimum expenditure and incentive vary by genre:

• 30% rebate for TV/Feature Films surpassing €5 million in qualified Serbian expenditure.
• 25% rebate for TV / Feature Films with qualified Serbian expenditure exceeding €300K.
• 25% rebate for TV Series (comprised of at least 3 episodes with each episode not shorter than 40 minutes) and Animated Series (comprising of at least 10 episodes lasting at least 40 minutes in total) with qualified Serbian expenditure exceeding €150K / per episode.
• 25% rebate for animated film, audio and/or visual post.-production with qualified Serbian expenditure exceeding €150K. 
• 25% rebate for documentary programs not shorter than 40 minutes with qualified Serbian expenditure exceeding €50K.
• 20% rebate for TV Commercials with qualified Serbian expenditure exceeding €150K.

We have experience ensuring our client productions qualify for the rebate.



Let’s discuss filming your project in Serbia.

A production tax credit of 40% on all payments to Puerto Rico resident companies and individuals + 20% production tax credit on all payments to Qualified Nonresident individuals positions this island nation with one of the more generous film incentives in the world.

Qualifying formats include commercials, feature films, short films, documentaries, television programs, series in episodes, mini-series, music videos, videogames, recorded live performances and original sound track recordings and dubbing.