Min spend

10% of core expenditure in UK

Cap

80% of core expenditure (removed for UK VFX under AVEC)

Body

BFI Certification Unit / HMRC

Audio-Visual Expenditure Credit (AVEC) replaced film/HETV tax relief from 1 Jan 2024. Enhanced AVEC (IFTC) for films up to £23.5m from 1 Apr 2025 requires BFI creative practitioner test (UK writer/director or official co-production). HETV requires ≥£1m/core hour. Children's/animation: 39% taxable credit. Must pass British cultural test or qualify as co-production.

Min spend

€125,000

Cap

70% of qualifying expenditure

Body

Revenue / Screen Ireland

Section 481 credit. Enhanced rate for productions shooting in designated regional areas. 10-day minimum shoot in Ireland for live-action. Must engage with local crew/talent via registered Irish production company.

Min spend

€1 million

Cap

€10 million per project

Body

Agencia Tributaria / ICAA

Article 36 LIS deduction for foreign productions. Canary Islands offer 45% on first €1m and 40% above (effectively up to ~54%). Navarra offers up to 40%. Deduction capped at 30% of net tax liability.

Min spend

€250,000 (or 50% of budget, whichever lower)

Cap

€30 million per project

Body

CNC

Tax Rebate for International Productions (TRIP). 5-day minimum French shoot (live action), 50% VFX/post threshold for animation. Cultural coherence test required. Automatic Subsidies and regional funds available for French/co-prod.

Min spend

Varies by scheme

Cap

€20m (DFFF) / €30m (GMPF)

Body

FFA

German Federal Film Fund (DFFF) for international projects; GMPF for larger co-productions. Must use German-based production company. Points-based cultural test contributes to grant calculation.

Min spend

Varies

Cap

No specific cap on credit (capped per budget line)

Body

MIBAC / MISE

Tax credit on qualifying production expenses. Tax shelter allows up to 100% of taxable income invested in film. Foreign productions can qualify through Italian producer. Cultural test applies.

Min spend

€20 million (feature) / €10 million (TV)

Cap

50% of production budget

Body

National Film Institute Hungary

Rebate on all direct production costs (Hungarian or non-Hungarian). Non-Hungarian spend capped at 25% of Hungarian spend. Must work through registered Hungarian production company. One of Europe's most established rebate systems.

Min spend

€100,000

Cap

€5 million per project

Body

Malta Film Commission

30% base, 35% when Malta plays itself or Malta Film Studios used, 40% with qualifying local crew levels. ATL rebate capped at €1m (or 30% of Malta spend, whichever higher).

Min spend

€100,000 spend · €1m budget (film)

Cap

€1.5 million per project

Body

Netherlands Film Fund

No cultural test. Feature min budget €1m, documentary €250k. High-end TV per-minute minimums apply. Must work through Dutch production company.

Min spend

Varies

Cap

No fixed project cap

Body

Belgian Tax Shelter / VAF

Tax Shelter for audiovisual works (film, doc, animation, TV drama). Investors receive tax deduction; production receives equity. Co-production treaties with Canada, China, Israel, Tunisia, and EU countries.

Min spend

€200,000 (features)

Cap

No fixed cap (rebate reduces net of local taxes)

Body

Cyprus Film Commission

Net rebate ~30% for BTL crew, ~10% for ATL after local taxes/social contributions. Must work via locally registered company.

Min spend

€200,000 (live-action features)

Cap

€10 million per project

Body

EKKOMED

30% on spend up to €7,500 per foreign individual; 50% above (effectively 15%). Broad eligibility for films, TV, animation, documentaries. Must work through Greek production company.

Min spend

€500,000 (fiction)

Cap

Varies

Body

ICA / Portugal Film Commission

SCRI.PT cash rebate for foreign productions. Regional uplifts available. Must pass cultural test or qualify as co-production. Use Portuguese production company.

Min spend

€250,000 (features)

Cap

No fixed cap

Body

HAVC

Rebate on qualifying local expenditure. Applies to films, TV, animation, documentaries. Must work through Croatian co-producer.

Min spend

CZK 18 million (features)

Cap

No fixed cap

Body

Czech Audiovisual Fund

25% on qualifying Czech costs (BTL); 10% additional rebate on foreign ATL costs paid via Czech service company. Strong animation/VFX incentive.

Min spend

€150,000 (fiction)

Cap

No fixed cap

Body

aws (FISA+)

FISA+ cash rebate. Additional 5% for productions meeting green filming criteria. Must use Austrian-registered company.

Min spend

€100,000

Cap

No fixed cap

Body

OFIC

Rebate on qualifying local expenditure (cast/crew resident in Romania plus service costs). Must work through Romanian co-producer.

Min spend

ISK 100 million

Cap

No fixed cap (per production)

Body

Icelandic Film Centre

Rebate on qualifying production expenditure in Iceland. Up to 10% of QPE can be ATL. Documentary/TV eligible. Must use Icelandic production company.

Min spend

Varies

Cap

€1 million per project

Body

National Film Center Bulgaria

Rebate on qualifying expenditure for film, high-end TV, documentary, animation. Must work through Bulgarian production company.

Min spend

TBC

Cap

€17 million annual fund

Body

Danish Film Institute

New 25% international incentive launching 2026. Targets foreign film and TV productions shot in Denmark.

Min spend

SEK 4 million (~€368,000)

Cap

No fixed cap

Body

Swedish Film Institute

Production rebate for feature films, documentaries, drama and docu-series with production costs in Sweden above threshold.

Min spend

N/A

Cap

N/A (per production)

Body

IRS

Section 181 allows immediate deduction of first $15m-$20m of qualifying film/TV costs. State-level incentives stack on top (see individual states). Independent productions and studio films both eligible.

Min spend

$1 million

Cap

$750m annual · $54m project (studio)

Body

California Film Commission

Partially refundable / transferable credits. 75% of budget or principal photography days must be in CA. Independent features eligible for 35% transferable credit. Uplifts for VFX ($10m+), music scoring, below-the-line diversity.

Min spend

Varies

Cap

$700m annual

Body

Empire State Development

Refundable tax credit. 30% on qualifying NY spend, 35% in designated "Empire Zone" upstate. 10% post-production credit. Long-running, oversubscribed programme.

Min spend

$500,000

Cap

No per-project cap

Body

Georgia Film Office

20% base + 10% Georgia promotional logo uplift. Transferable credit. One of the most flexible US states with minimal budget cap. Strong crew base.

Min spend

CAD 1 million total budget

Cap

Stacked federal+provincial

Body

CAVCO / CRA

Federal Canadian Film or Video Production Tax Credit (CPTC) 16% of qualifying labour. Provincial credits stack: BC 33% labour, Ontario 21.5%, Quebec 20% (plus VFX/animation 16%). Provincial rates vary widely. Cultural test (CAVCO) applies.

Min spend

Varies

Cap

No per-project cap

Body

Puerto Rico Film Commission

40% on payments to PR-resident companies/individuals, 20% on qualified non-resident positions. Transferable. Among the most generous in the Americas.

Min spend

A$15m (film) / A$1m/hr (TV)

Cap

No fixed cap

Body

Screen Australia

Producer/Location Offset for large-budget productions. Post-Production/Digital/VFX (PDV) Offset 30% regardless of where shot. A$500k min for PDV. GST-free status for qualifying productions.

Min spend

NZD 4 million (NZD 250k post/VFX)

Cap

No fixed cap

Body

NZ Film Commission

Screen Production Rebate: 20% of qualifying NZ spend, up to 25% with uplift. Domestic productions 40%. ATL capped at 20% of total QNZPE. Co-production treaties with 17 countries.

Min spend

FJ$250,000 (features) · FJ$50,000 (commercials)

Cap

FJ$28.2 million

Body

Film Fiji

Up to 47% on local spend for fully-funded offshore productions. F1/F2 investor rebate 125% (or 150% if Fiji creative/resident criteria met). Distribution must be in place. Must portray Fiji satisfactorily for top rate.

Min spend

Varies (regional threshold)

Cap

USD 250,000 (features) / USD 150,000 (TV)

Body

Korean Film Council (KOFIC)

Rebate for foreign productions spending >USD 300k in Korea. 25% base, higher for regional shoots. 10% withholding tax on foreign actors scrapped.

Min spend

Varies

Cap

No fixed cap

Body

IMDA

Film Production Rebate administered via IMDA. Targets international film/TV, animation, VFX. Must work with Singapore-based company. Strong regional hub.

Min spend

ZAR 15 million

Cap

ZAR 25 million

Body

the dtic

dtic Foreign Film & TV Production incentive. 25% on qualifying local spend above ZAR 15m. 5% uplift for black-owned post-production services. NOTE: payments have been reported frozen at times — verify status.

Min spend

MAD 10 million

Cap

No fixed cap

Body

CCM

Rebate for foreign productions of features, TV, docs. Must work through Moroccan co-producer. Strong location infrastructure.

Min spend

Varies

Cap

No fixed cap

Body

Abu Dhabi Film Commission

Abu Dhabi Film Commission rebate reaching 50% with uplifts (regional filming, local crew). Dubai offers its own Media Production incentive. Both tax-free environment otherwise.

Min spend

US$600,000

Cap

US$600,000 (tax credit)

Body

Proimágenes Colombia

40% cash rebate on resident labour and vendor services; 20% on logistical services (hotel/food/transport); 41.23% transferable tax credit on qualifying foreign spend. Director + 1 principal (or 2 dept heads) must be Colombian. Production company ≥20% Colombian-owned.

Min spend

Varies

Cap

No fixed cap

Body

BA Set (City of Buenos Aires)

Buenos Aires cash rebate on qualified feature/TV fiction expenses. 30% base + 5% green filming bonus. For TV, cinema or streaming fiction/documentary/VR.

Min spend

Varies by state

Cap

Varies

Body

ANCINE / State commissions

Rio de Janeiro offers 30-35% on qualifying spend; São Paulo 20-30%. Federal Audiovisual Law allows tax-investment in qualifying productions. Must work through Brazilian production company.

Min spend

Varies

Cap

No fixed cap

Body

Chile Film Commission

Subsidy for foreign productions shooting in Chile. 40% in qualifying regions; lower base elsewhere. Must use Chilean production services.