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.

The minimum spend requirement is USD $100,000 minimum spend requirement per project ($50,000 for short films). There is no cap on credits for payments to Qualified Nonresident individuals. Payments made to Qualified Nonresident individuals are subject to a 20% withholding over their Puerto Rico sourced income.

We are at the ready to help foreign producers of suitable productions tap into this incentive. Contact us with project details to begin the discussion that can lead to our work together on location in the Puerto Rico.

Film Producers may benefit from a Transferable Tax Credit (TTC) equal to 25% of all expenses incurred in the Dominican Republic that are directly related to the preproduction, production & post-production of their films. The minimum spend is US$500K.  Qualified productions are Feature Films, Documentaries, TV Series & Mini-series, Music Videos.  This does not currently apply to commercials.

We are at the ready to help foreign producers of suitable productions tap into this incentive. Contact us with project details to begin the discussion that can lead to our work together on location in the Dominican Republic.

Select regions within the state of Florida provide local incentives to filmmakers. Miami-Dade County offers a rebate for qualifying production expenses. Tier 1: A minimum local expenditure between $500,000 and $999,999 for a maximum grant of $50,000 per project. Tier 2: A maximum grant of $100,000 may be available to productions with a minimum local expenditure of $1,000,000.

Feature films, scripted TV content, commercials, documentaries, music videos, animation, and video games can all qualify so long as at least 70 percent of the entire production is produced in Miami-Dade County and reflected as the portrayed location.

Applications should be received at the beginning of pre-production. The rebate is granted upon completion of an audit reviewing expenses, as well as local hire requisites.

Additional incentives of up to $75,000 may be available through county municipalities for qualified local spend and hotel accommodations, as well as the waiving of public location fees.

Contact us to discuss how we can work together to get the most out of Florida’s regional incentives for your project.

Hawaii improves its Production Tax Credit beginning January 1, 2023. From that date the incentive provided to producers of qualifying film, television, and commercial projects ranges from 22 – 27% with a minimum spend in Hawaii of USD$100K. The tax credit also applies to all ATL costs subject to Hawaii income or general excise tax so talent/crew paid via payroll in Hawaii qualify too.

Our team has administered over 100 tax credit claims. Contact us to determine how your next project can qualify.

Cyprus offers a cash or tax rebate of up to 45% of the BTL and 25% of the ATL expenditures (minus local taxes) which are made in the Republic of Cyprus.  Qualifying projects are scripted films, TV series, documentaries, and reality programs which promote local culture. Foreign productions work with a locally registered company like the PSN Greece Partner to qualify for the more suitable option.

The minimum qualified expenditure must reach €200.000 in the case of feature films, €100.000 for TV drama series or self-contained drama films, €50.000 for documentaries for TV or cinema broadcast and €30,000 for other TV programs. Foreign producers access the rebate by establishing a co-production agreement with a local producer like the PSN Chile Partner. Application windows are subject to availability of overall funding.

Eligible applicants will also be entitled to the return of VAT on expenditure upon approval of a production audit. The entire state aid, in any combination of the above incentives, cannot exceed 50% of the total production budget.

Tell us about your project and we’ll share how we can help tap you in to the Cyprus rebate.

The film incentive on offer in Latvia can be improved upon by the incentive provided in Lithuania. The PSN Lithuania Partner services filming in both territories (one third the size of Germany). We are positioned to work with producers to structure a production to optimize the local incentive. Reach out to us with details so we can assist in the assessment to secure maximum funds for your project.

The Taiwan Ministry of Culture provides an incentive of about 30% for qualifying foreign-based productions that shoot a portion or all of their feature film or series in Taiwan.

Qualification for film requires minimum spend of 3 million TWD for award winning directors and 30 million TWD for non-award winning directors. The incentive rebate is capped at 30 million TWD or roughly 1 million USD. “Award winning” stipulates award for best director at either Cannes, Venice, Berlin film festivals or the Academy Awards exclusively. The rebate percentage differs based on spend categories but will roughly translate to a 30% overall rebate.

Qualification for series requires minimum spend of 3 million TWD for award winning directors and 60 million TWD for non-award winning directors. The incentive rebate is capped at 20 million TWD or roughly 750,000 USD. “Award winning” stipulates award for best director from either International Emmy, Primetime Emmy, or Seoul International Drama Awards exclusively. The rebate percentage differs based on spend categories but will roughly translate to a 30% overall rebate averaged out.

This incentive is not available for projects from Mainland China, Hong Kong, Macau, or Taiwan. This incentive is also not available for any projects that are funded in whole or in part by Mainland Chinese financing.

We encourage producers of qualifying projects to reach out to us for local assistance at securing the incentive and executing their stories.

The Lithuanian Film Tax Incentive offers an opportunity to save up to 30% of the film production budget through a private investment scheme.

Foreign filmmakers must cooperate with a local production company like ours to submit the application. The local company will assume responsibility for finding a local film donor willing to invest up to 30% of your production budget in exchange of a reduced corporate income tax.

This win-win sees foreign film production companies receive financial assistance for filmmaking in Lithuania; private donors in return can deduct the amount granted for the filmmaking process from their taxable income. The estimated net profit for the donor participating in the scheme is up to 11,25%.

The incentive is available for the production of feature films, TV dramas, documentaries, and animated films. It includes domestically produced, co-produced, or commissioned films. At least 80% of eligible film production costs must be incurred in Lithuania. The total amount of eligible spend in Lithuania must exceed 43,000 EUR.

Qualification for funding also relies on a project meeting cost and script criteria. Reach out to us with details so we can assist in the assessment to secure funds for your project.

The Singapore Film Commission provides an incentive for feature film production that can reach 40% of qualified local expenditure on manpower, services, equipment, IP and more.

The objective is to nurture local talent and collaborate with regional talent to raise the global profile of the “Made-with-Singapore” brand.  

Call-for-proposals are held biannually. Foreign producers may apply with Singapore-registered companies like us to access this support. Reach out with info about your project for us to share how we can work together.

Contact us to discuss the details of your project, and how it may benefit.

Contact us for more information. We’re here to help.

In Northern Ireland, the UK system of tax relief applies. Click here for details.

Film Incentives Colombia has broadened the benefits for foreign content creation and turned the country into one of the most appealing and attractive destinations for international creatives in South America.

Foreign film, video, and gaming companies can now apply for one of two kinds of incentives:

• FFC (Colombian Film Fund): The fund reimburses 40% of all expenses in film and video services hired through Colombian companies and 20% of all expenses in hotel, food, and transportation services contracted in the country in the executing of foreign productions. Films, series, and music videos can apply for this benefit. Approximately $2M USD per annum is available with a cap of $550K USD per project.
• CINA (Audiovisual investment certificate in Colombia): Foreign film, video, and gaming projects approved by the Colombian Film Promotion Board will receive this certificate, which provides a discount of 35% on Colombian income taxes. The discount value corresponds to the investment made in the country during the production and post-production of such projects. It can be negotiated with any individual or company required to pay income taxes in Colombia. Films, series, web series, music videos, video games, and advertisements can apply for this benefit.
 Approximately $53M USD per annum is available with no cap per project.

The minimum investment to apply is COP$2,088,000,000 (≈ $475.000 USD):

• FFC AND CINA: Series: up to 4 episodes with an average value per episode of $ 118,750 USD.
• FFC: Music Videos: up to 20 videos with an average cost per video of $ 23,750 USD.
• CINA: Web Series: up to 20 episodes with an average value per episode of $ 23,750 USD. Music videos, video games, and advertising works: up to 5 videos or works with an average value per video or work of $ 95,000 USD. Postproduction: $ 95,000 USD for works that only carry out the postproduction component in Colombia. If a series is going to make a total expense in the country equal to or greater than $ 2,375,000 USD, the minimum expense per episode may be less than $ 118,750 USD.

For more information, contact us, we are pleased to help.

The Panama Film Incentive program offers a 25% cash rebate for production costs taking place in the country. Eligible content formats include commercials, feature films, television pilots, television series, music videos, industrials, documentaries, and video game design and creation.

A minimum local expenditure of $500,000 USD is required to qualify. Full rebate can be escrowed upfront with a local bond company to cash flow the production. A period of 12-16 months are needed to process the rebate with local authorities.

Our team is experienced at securing the Panama film incentive and guiding foreign producers through the entire process. We help to secure conditional rebate approval and we work with a specialist, certified public accountant – vetted by the Panama film commission – to streamline the audit procedure and comply with the rebate requisites.

Tell us more about your project so we can work together toward making it happen in Panama.

Spain offers tax incentives for international shoots of feature length films, television series, animated films, and documentaries. The incentives are in the form of a tax rebate of up to 30%, except for in the Canary Islands, where it is up to 54%.

Mainland and Balearic Island parameters
-Minimum overall budget 2 million €, minimum qualifying spend in Spain (used & consumed) = 1M€
-General deduction: 30% on first million €, 25% thereafter.
-For series, as from 2023, same ratio (30/25) as above, per episode
-Maximum return capped at 20 million € and for series 10 million € per episode
-Minimum qualifying spend in Spain for animation and VFX projects is € 200K.

Canary Island parameters:
-Minimum overall budget 2 million €, minimum qualifying spend in Spain (used & consumed*) = 1M€
-54% deduction on first million €, 45% deduction thereafter
-For series, as from 2023, same ratio (54/45) as above, per episode
-Max return capped at 36 million €uro per project, and for series 18 million € per episode
-Exclusively in the CI, a tax-exempt certificate can be obtained, hence the cash flowing of IGIC (CI VAT) is almost insignificant

For both instances:
-Qualifying cost (deduction base) may not exceed 80% of total budget
-Total rebate claim may not exceed 50% of production cost.

Requisites:
-Cultural Test compliance.
-Indicate in credits that the production has benefited from the Spanish tax incentive (LIS. 36.2), and acknowledge collaboration of Govt of Spain, specific ministries if applicable, or relevant support from bodies such as local authorities, Film Commissions and Offices, Police Dept, etc.
-Authorize the use of the title of the work and graphic and audiovisual press material that expressly includes specific locations of filming or any other production process carried out in Spain, for carrying out activities and preparing promotional materials in Spain and abroad for cultural or tourist purposes, which can be carried out by state, regional, or local entities with competences in matters of culture, tourism, and economy, as well as by the Film Commissions or Film Offices that have intervened in filming or production.

Notes:
ATL & BTL – Creative personnel (Director, Cast, writers, DOP, Prod designer, Editor, Composer, Costume Des, Sound mixer, Makeup & Hair designer) qualify only if EU tax residents. However, all foreign technicians and equipment (used & consumed in Spain) do.

The rebate is accessed via a Spanish company Corporate Tax return, for which we create a designated SPV (Special Purpose Vehicle) for each project, this SPV is administered by us and is required to stay operative for some 3 to 4 years.

Only costs incurred after the date of constitution of the SPV will be eligible for the rebate.

Depending on the SPVs fiscal calendar, corporate tax return is submitted 7 months from the end of the fiscal year, and from that time the average refund period is 6 to 7 months.

Cast is subject to withholding tax – 19% if EU, 24% others. This is a direct obligation if not engaged by the Spanish company,

Let’s discuss your project, and how we can work together to secure the rebate for it.

A summer 2024 call for new projects marked the official return of the re-instated film incentive of Romania. A maximum of €10M is made available as a cash rebate applicable to 30% of local eligible spend. The rebate requires a minimum local spend on qualifying genres as outlined:

• €100,000 for feature film (over 60 min.)
• €100,000 for each episode of a series
• €50,000 for documentary film
• €15,000 for short films, animation films of at least 5 min., or animation series.

Eligible expenses are payments made to Romanian-based companies, individuals, or foreign individuals subject to withholding tax in Romania.

Non-eligible projects include soap operas, sitcoms, commercials, and videogames.

Applications approved by the Film Commission are issued an Eligibility Certificate valid for two years. Work on the project must start within 60 days of the Eligibility Certificate issuance and principal photography within 9 months.The timeline for submission and review of audit leading to payment suggests funds can be secured about 1 year after completion of filming.

Contact us and share more details about your project so we can inform you of the latest developments, and how to get the most out of local incentives in Romania.

Feature films, series – fiction, animation, and documentary projects are eligible for state rebate of 30% of qualified expenditure in Poland. Here are some notes on the application process to provide guidance for eligibility.

• Producers may apply for up to four projects per application round, including projects from previous application rounds with a pending decision;
• To be eligible for consideration, applications must contain every single piece of accompanying information that is requested (script, director’s explication, synopsis, budget, estimated production costs, script rights agreement, etc.);
• All applications are to be submitted in Polish;
• Important: Applicants must provide proof (letters of intent, memorandum, or co-production agreement) of the remaining sources of financing (i.e. excluding the grant requested from the Institute);
• The submitted project budget must comply with the cost limits set for a given year;
• The project review process lasts 90 days;
• The final decision is at the discretion of the General Director of the Polish Film Institute and takes into account the opinions of appointed experts;
• The grant decision remains valid for six months. This can be extended by a maximum of another six months;
• During this period, the producer must finalise an agreement with the PFI (having completed the budget and signed the remaining production agreements);
• If the film makes a profit, the grant is to be reimbursed (applicable only in the first six years after the film’s premiere).

Majority Co-Production:
• The project in general must follow the requirements set in the European Convention on Co-production;
• Co-production projects are evaluated based on artistic potential and must compete against domestic projects (same funding sources);
• The maximum subsidy for a contemporary full-length feature film is set at 4 million PLN (approx. 1 million Euro) or no more than 50% of the budget;
• If the director of the film is of Polish nationality, rules of a majority co-production apply even if Polish financing accounts for less than 50% of the budget;
• For international co-productions, the application must include details on the total amount to be spent on Polish territory, as well as a list of creative and production elements contributed by the Polish side;
• When applying for a subsidy for film production, the producer’s own contribution must amount to no less than 5% of the total expected cost of the project.

Minority Co-Productions:
• In bilateral co-productions, the Polish contribution must account for at least 20% of the total budget;
• In multilateral co-productions, the Polish contribution must account for at least 10% of the total budget;
• For a Polish co-producer of a European feature film, the maximum subsidy is 2 million PLN (approx. 500,000 Euros), which cannot exceed 50% of the Polish financing;
• For a Polish co-producer of a non-European feature film, the maximum subsidy is 1.5 million PLN (approx. 375,000 Euros), which cannot exceed 50% of the Polish financing;
• For minority international co-productions, the summary page of the global production budget must be included with the application, with totals converted into Polish zlotys (PLN), and including the exchange rates, as well as a detailed budget of the Polish side, indicating expenditures on Polish territory;
• For minority co-productions, when applying for a subsidy for film production, the Polish producer’s own contribution must amount to no less than 5% of the total expected cost of the project;
• The artistic contribution must be adequate to the requested subsidy and meet the minimum requirements listed below:
Features: At least one Polish head of department (DoP, set designer, editor, composer);
Animation: Producing part of the animation in Poland, and at least one Polish artist (director of animation, storyboard writer, author of artistic project, composer);
Documentaries: At least one of the following: Use of Polish archives, Polish character or subject, Polish artist (DoP, composer, editor)
• At least 80% of the subsidy must be spent in Poland.

Contact us for further assistance.

National and regional entities in South Korea support foreign filmmaker development and execution of feature films, television series, web dramas, and documentaries financed principally by foreign capital. Commercials do not qualify.

The incentives are generally granted upon favorable review by committee taking into consideration the extent to which the work promotes tourism and contributes to the Korean film industry and the degree to which the foreign producer participates in the production.

A variable but quite accessible number of minimum shoot days and local expenditure are required to qualify.  Filmmakers are cautioned to note the distinct budgetary caps on refunds limiting the overall impact on net production costs for larger scale projects.

Share the details of your project with us for a first assessment and consideration of how best to tap into South Korea’s film incentive.

Commercial, feature film, and documentary projects may receive up to a 40% refund on qualifying production expenditures in Mauritius. The PSN South Africa Partner company is registered locally on Mauritius to extend the country’s incentives to our clients

Our team is at the ready to partner with producers of qualifying projects in order to benefit from these local incentives in Mauritius. 

Contact us with the details of your project, and let’s discuss how to make it happen!

The South Africa government offers an incentive to co-productions filmed in the country in order to support the local film industry. We can help foreign producers tap into available funds. Feature films, tele-movies, television drama series, documentaries, and animation with a total production budget of R2.5 million and above may benefit.



The available rebate is 35% of the first R6 million of Qualifying South African Production Expenditure (QSAPE) and 25% of the QSAPE on amounts above R6 million.



Applicants must create a Special Purpose Corporate Vehicle (SPCV) incorporated in the Republic of South Africa solely to produce the film or television project. The SPCV and parent company(ies) must have a majority of South African shareholders of whom at least one shareholder must play an active role in the production and be accredited in that role.



An applicant must be the entity responsible for all activities involved in making the production in South Africa and must have access to full financial information for the whole production.

Our team is at the ready to partner with producers of qualifying projects in order to benefit from the local incentives in South Africa. 




Contact us with the details of your project, and let’s discuss how to make it happen!

Tap into our team’s expertise with an email providing details of your project.

The capital city of Abu Dhabi provides a cash rebate with a baseline of 35% on qualified spend. Productions meeting new criteria can reach a total rebate of 50% on principal photography and post-production.

Projects executing main unit production of a feature film and/or filming an entire TV series in Abu Dhabi can qualify for the boost. The same for productions completing full post-production work in the emirate or those featuring UAE’s national history, culture, and identity in their storylines.

The incentive can be applied to production costs for commercials, feature films, television dramas, telemovies, music videos, and documentaries.

To qualify, a minimum one-day shoot in Abu Dhabi with expenditure of USD 25,000 is required for commercials and music videos, USD 200,000 for features, and USD 50,000 for TV programs. The maximum rebate paid to commercials is USD 500,000, feature films USD 5 million, and TV shows/series USD 1 million.

The rebate is further offered for post-production on projects shot inside or outside the city. The minimum spend on post-production is USD 70,000 for features,USD 15,000 for TV projects and USD 10,000 for commercials. The maximum rebate is USD 250,000 for feature films and USD 150,000 for TV programs and series.

Contact us to discuss the details of your project, and how we can help you get the most out of this incentive.

Eligible productions filming in Jordan can benefit from a 25% to 45% cash rebate on qualified expenses in the Kingdom. Productions of film, TV, radio, commercial, photography, gaming, animation, 2D, or 3D may qualify.

These are the rebates based on qualified expenditure:
$250K–$1M: 25%
$1M–$10M: 30%
$10M+: 35%–45% (based on cultural points system)

There is also a post-production rebate of up to 15%. A 10% advance payment (capped at $100K) is available against a stand-by bank guarantee.

There is also a tax exemption applied to sales, customs, import stamp fees, and salaries of non-Jordanian cast and crew, provided all requirements are met.

Applications must be submitted before filming begins, through a Jordanian production services company. The rebate is paid within 150 days of submitting the audited reports.

The Royal Film Commission (RFC) logo is to be included in the end credits. Collaboration with promotional activities in the country and hiring of Jordanian interns are integral to the rebate.

Let’s discuss your project, and how we can work together to secure the rebate.

Croatia offers percentage-based reimbursements to international producers of feature films, documentaries, animation, TV features, and TV series that are produced completely or partially in the country. Commercial productions are not eligible.

The benefit is based on the cost of Croatian tax residents (cast and crew) working in Croatia, as well as goods and services purchased in Croatia.

The Croatian Cultural/Qualifying Test comprises three categories, including the use of European cultural content; creative collaboration, with Croatians or Europeans in leading roles and the crew; and the use of Croatian production capacities, such as studios or locations. To be eligible, the project has to score 12 out of 34 points, granted that at least 4 points are scored in each category.

You can earn back up to 25% of the qualifying local expenditure. Contact us.

Trinidad and Tobago offers incentives to producers of scripted, unscripted, and commercial projects. The cash rebate is up to 35% on local expenditures plus 20% extra for local labour. The minimum spend is pegged at $100,000 per project with an overall annual cap of $8 million.

PSN Brazil can help foreign producers access these incentives. But it should be noted that essential equipment and crew are most often flown in from Caracas, Venezuela where PSN Brazil operates a satellite office. Contact us!

Foreign producers who wish to access incentives in Brazil must set-up a local corporation or partner with a local company like the PSN Brazil Partner to facilitate the needed paperwork.

Brazil does have treaties and agreements with countries in North America, Latin America, and Europe which enable international co-productions to qualify for various types of governmental support, assuring that co-produced material is eligible for investor tax credits. Certain states provide additional tax credits.

Nevertheless, the main incentive to shooting in Brazil is savings on local crew, transport, locations, and general production expense which can be 30-50% below the US equivalent. Contact us to learn more.

Film incentives are plenty across the USA and vary greatly state by state. Certain states offer tax advantages for any motion picture project inclusive of commercials while others restrict their offerings to only feature films and television series. Savings can differ greatly depending on a host of factors, including in-state spending, budget range, shooting in economic disadvantaged areas, using local vendors, and hiring local crew.

The minimum qualified spend can range from $50,000 on any project in Massachusetts to $75,000,000 feature films in California.

Incentives paid in the form of tax rebates or transferable tax credits can range from 5% to 40%.

Please contact us for more information or guidance to find tax advantages for your project.

Uruguay offers cash rebate incentives for foreign film projects that are completely or partly made in the country. The broad-based reimbursement to qualifying projects are available to producers of commercials, feature films, short films, music videos, animations, documentaries, TV productions and series for all types of media distribution services such as TV, OTT, VOD, Streaming, Theatrical releases, etc.

A minimum production spend of USD 150.000 in Uruguay is required to benefit from the 20% cash rebate for commercials. The rebate cap is USD 100.000. The rebate increases to 25% of eligible costs for all other types of projects spending more than USD 300.000 in the country. The max. cash rebate other types of projects is USD 1.000.000 per project.

Rebates are made directly to the foreign producer, though a local production service company must be hired to work locally with the foreign production company. Government paybacks can be expected 3 months after the production wrap and successful presentation of an audit.

Also worth noting is that production expenses within this framework are VAT exempt.

These are the fundamental parameters. Precise details are best explored on a case-by-case basis so don’t hesitate to reach out to us with your project’s details. We aim to maximize the savings available to your foreign production in Uruguay.

As one of the production service companies registered by Uruguay’s Institute of Cinematography and Audiovisual Arts (ICAU), we are also positioned to discuss co-productions eligible for Uruguay. It is helpful to note from the outset that selection processes make this approach practical for qualifying productions with all needed documentation prepared for submission at least 3 months prior of starting principal photography in the country. Local film financing options can also be explored.

Application process (Submission-Evaluation- Approval) totals 30 days.

Write us with details about your project and the form of assistance you seek. We’re here to help bring your project to shoot with us in Uruguay and to benefit with all our country has to offer.

Canada provides tax credits for non-Canadian projects that are made in the country. Commercial productions are not eligible. The incentive targets cinema and film, scripted TV, animation, and visual effects.

Depending on the Canadian province, foreign producers can access combined federal and provincial tax credits on eligible labour and on local qualifying spend.

The refundable federal tax credit is equal to 16 % of the qualifying labour paid to Canadian residents during the making of a qualified production, net of any “assistance” which includes the various provincial tax incentives.

The province of Quebec offers 20% of qualifying Québec Labour and other non-labour expenditures (qualified goods and services).

The province of British Colombia (BC) offers 33% of qualifying BC labour expenditures.

Visual Effects and Animation Tax Credits

British Columbia and Quebec are the 2 provinces offering very attractive tax incentives for visual effects and animation.
Quebec offers 16% tax incentive for labor-based computer-aided special effects and animation & Shooting of scenes in front of a chroma key screen.
In BC, the Digital Animation or Visual Effects (DAVE) Credit is 17.5% of qualifying DAVE labour.

Minimum Budget Requirement
Feature: Total Film Budget $1M CAD (Global budget)

TV Series:

• – 31 minutes and over: $200,000 per episode
• – Under 30 minutes: $ 100,000 per episode.

Contact us to further explore how your next project can qualify.

The New Zealand Screen Production (International) Grant made available to qualifying production expenditure is 20% for television, film, other non-feature formats, post, digital, and visual effects. There is a 5% boost for productions meeting specific spend criteria to demonstrate significant economic benefits to the country.

The New Zealand Domestic Screen Production Grant is 40% for local films and television including qualifying coproductions. New Zealand has coproduction treaties with 17 countries.

Both grants are a cash rebate (not a tax rebate). They are paid out after completion.

Qualifying expenditure includes goods and services provided in New Zealand, including offshore above-the-line cast (for whatever period they are in the country) and crew if they are in New Zealand for more than 14 days. Above the line costs on international shows qualify but are capped at 20% of total QNZPE.

Contact us to discuss your project, and how it can benefit from New Zealand’s grant.