International Film Finance Incentives
Argentina
Buenos Aires Film Commission
we are working on that, but still, we are a fantastic place as an unique opportunity to come and shoot since our rates are unbeatable low.-,
Australia
Ausfilm
The Federal Australian Screen Production Incentive Scheme comprises three mutually-exclusive strands:
LOCATION OFFSET: A 15% rebate designed to attract offshore production activity to Australia.
PDV OFFSET: A 15% rebate designed to attract offshore Post, Digital and Visual Effects (PDV) activity to Australia. Projects are not required to film in Australia to be eligible.
PRODUCER OFFSET: Up to 40% rebate designed to stimulate Australian production activity domestically (20% television and other projects, 40% feature films.
Australia’s seven State and Territory screen agencies offer a range of incentives, tax rebates and grants to attract production and post production to their regions. vice resources. Contacts for all State and Territory Screen Agencies are on www.ausfilm.com.
Queensland
Screen Queensland
There are many financial benefits in basing your next production in Queensland, including the generous suite of incentives offered by the Queensland Government through the Screen Queensland. These include:
*Payroll Tax Rebate
*Head of Department Incentive
*12.5% Local Labour Incentive
Furthermore, the 15% Location Offset and 15% Post, Digital and Visual Effects Offset are available from the Australian Federal Government for projects that meet minimum qualifying production expenditure levels.
South Australia
South Australian Film Corporation
With its reputation as the home of independent filmmaking, South Australia offers stunning location opportunities that include moonscapes, middle-eastern desert, other-world landscapes, dramatic coastlines and world-renowned wine country, as well as world-class post, digital and visual effects production houses, professional film crew and a boutique studio. Convenience and low cost of living make South Australia an ideal shooting destination.
Payroll tax exemption
A payroll tax exemption on eligible productions shot in SA reduces the film’s payroll total by approximately 6 per cent. Note that this is an up-front exemption, not a rebate. To be eligible for the exemption, projects must be produced wholly or substantially within South Australia, employ SA residents, and provide significant economic benefits to the State.
Victoria
Film Victoria's Melbourne Film Office
In addition to the Australian Government’s Screen Production Incentives, the Melbourne Film Office offers two highly competitive financial incentive programs: the Production Attraction Incentive Fund and the Regional Location Assistance Fund.
Production Attraction Incentive Fund
This fund can be applied to the production or post production of feature films, television series, reality programs, mini-series, telemovies, animation series and documentaries. The grant is offered as a cash rebate on a minimum production and/or post production spend. Footloose productions that spend a minimum of AU$3.5 million or 70% of their total production budget in Victoria are eligible.
Regional Location Assistance Fund
This fund is intended to encourage filming in areas outside Melbourne’s metropolitan area. Projects must shoot five or more days in provincial Victoria to be eligible to apply for this fund, which assists by offsetting some of the incurred costs when filming in regional areas such as accommodation and travel.
film.vic.gov.au/www/html/96-melbourne-australia.asp
Austria
Tirol
Cine Tirol
Production Incentive: Starting May 1st 2009 Cine Tirol offers production grants in the form of reimbursement of up to 50% of eligible expenditures from filming in the Tirol. Production grants are awarded to selected film projects after application review and are subject to budgetary constraints.
Production grants are contingent upon the economic effect of the production on the region and/or the thematic relation of the production to the region.
The ‘Tirol Effect’ is fulfilled when the filming of the entire production, or parts thereof, in the Tirol generates income for the region, for example, in the form of general expenditures and in the form of domestic film industry expenditures. Please check Cine Tirol Guidelines for further detailed information – www.cinetirol.com <http://www.cinetirol.com> – Production Incentive – Guidelines.
Applications can be filed year round. Decisions will be made by the executive board of the Tirol Tourist Board (Tirol Werbung GmbH) upon recommendations from Cine Tirol.
Location Service: The Cine Tirol Location Service is available at no cost to all film makers and includes information and practical assistance, especially when it comes to finding the perfect film location in the Tirol.
Location scouting trips in cooperation with experienced Cine Tirol Location Scouts can be arranged for selected projects, after detailed discussions with decision makers of the production company. www.cinetirol-locations.
Belgium
Location Flanders
The Belgian Tax Shelter
The Location Flanders Location Bonus
The Flanders Audiovisual Fund (VAF)
Oostende Film Office
In the Oostende no use fees for the public domain are demanded for features, TV Series, commercials, documentaries, ...
In Belgium a federal tax shelter system is available.
Antwerp
Antwerp City Film Office
In the city of Antwerp use fees for the public domain are demanded for TV and film-commercials.
Use fee 620 EUR a day for the public domain and 1240 EUR a day for filming inside public buildings.
No use fees are demanded for features, TV series, short films, documentaries etc.
In Belgium a federal tax shelter system is available.
Brazil
Minas Gerais
Minas Film Commission
RJ
RioFilme Commission
- Information Support
- On call problem solving
- Film Liaison and Location services and Location Scouting upon request
- Liaison support between the producers and all levels and units of government
Cayman Islands
Grand Cayman
Cayman Islands Film Commission
The Cayman Islands offers up to a 30% production rebate on qualifying expenditure (both above and below the line).
Fiji
Fiji Audio Visual Commission
Several great incentives on offer. The Tax Rebate (similar to Australian tax offset): If a fully-funded production expends in Fiji a minimum F$250,000 of qualifying Fiji expenditure representing at least 35% of the budget, then it can claim back 35% of its Fiji expenditure. This incentive is straight forward to implement. F1/F2 scheme: allows producers to raise money from Fiji taxpayers who get a 150% tax deduction.
France
Film France, The French Film Commission
In the Coproduction Framework, many sources of financing are availble through French producers.
Ile de France Film Commission
The support fund of the Ile de France Region brings financial help to French and foreign cinematographic and audiovisual producers, on the basis of artistic, economic as well as financial criteria, provided that Ile de France technical industries are hired in sufficient proportions.
The work of the Ile de France Film Commission complements that of the Support Fund. For the year 2006, the Support Fund has a budget of $ 18M.
Var
South of France Film Commission - VAR
a 20% tax rebate for international production.
Please contact Film France for more information at
rebate@filmfrance.net
www.filmfrance.net
Germany
Berlin Brandenburg Film Commission
In Germany a German producer or the German Co-producer can ask for money at the regional film funding institution. The Berlin Brandenburg Film Commission BBFC is a department of the Medienboard which ist the regional film funding institution in Berlin and Brandenburg. On top of that there are strong production service companies like Studio Babelsberg that can co-finance due to state guarantees. For further information, please, contact the Berlin Brandenburg Film Commission BBFC.
Hamburg Film Commission
Please check Filmförderung Hamburg Schleswig- Holstein´s website www.ffhsh.de for funding guidelines and co-producers partner.
Funding can be applied due to a german co-producer.
For information on the German Federal Film Fund, please visit www.ffa.de.
more information >
Schleswig-Holstein Film Commission
MSH GmbH
Regional filmfund
Schildstr. 12
23552 Luebeck
Baden-Wuerttemberg
Film Commission Region Stuttgart
Please check MFG Filmförderung for film funding in Baden-Württtemberg, www.mfg.de. Please check German Federal Film Board, www.ffa.de, www.dfff-ffa.de, for federal film funding.
Bayern
FFF Film Commission Bavaria
Funding can be applied at the FilmFernsehFonds Bayern GmbH due to a german co-producer.
Please see website for bavarian co-producers:www.film-commission-bayern.de and for funding guidelines www.fff-bayern.de
Hong Kong SAR
Film Services Office, Create Hong Kong
No monetary incentive simply because there is no sales and services tax in Hong Kong.
Hungary
Motion Picture Public Foundation of Hungary
Hungary
Tax refunds available in Hungary which is 20% of local film production costs (incurred in Hungary): preproduction, shooting and postproductions work to the first master print.
www.mmka.hu/eindex.ivy
www.nemzetifilmiroda.hu/start_en.html
www.filminhungary.com
Iceland
Film In Iceland
20% reimbursement of all costs incurred in the production of films and television programs in Iceland.
Indonesia
Bali
Bali Film Commission
Indonesia is a tax free haven for foreign artists.
Ireland
Irish Film Board
Up to 28% tax break on Irish spend
Experienced Irish co-producers
No sales tax
12.5% corporate tax rate
Network of Film Contacts offering free support
County Louth
The Louth, Newry & Mourne Film Commission
Our unique position means producers can avail of both Section 481 in the Republic of Ireland and New UK Treasury Tax Credit Scheme in the North of Ireland without leaving the Film Commission region. Both Ireland and Northern Ireland are able to avail of the EU Convention for Co-productions too!
Italy
Napoli
Campania Film Commission
Local Film Fund
(70.000 euros per Feature Film)
(20.000 euros per Documentary Film)
(3.000 euros per Short Film)
Tax Rebate
Free shooting permits and authorisations
Lots and lots of discounted services
Savona
Italian Riviera-Alpi Del Mare Film Commission
Locations Library
Preliminary location scouting
Specialized assistance in the development stage
Liaison with public institutions, authorities for permissions and authorizations
Logistic and guesting services
Human resources and local available services data bank
Exemption from the public ground occupation taxes
Office and production facilities
Possibilities of hosting premieres for the movies shot on our territory
Possibilities of promotion in occasion of International Film Festivals events
Jamaica
Jamaica Film Commission
15% rebate on all goods and services purchased in Jamaica
Malta
Malta Film Commission
Cash Rebate
Productions filming in Malta before 31 December 2009 are eligible for the financial incentives under Legal Notice 65/2006. The incentives are in the form of a cash grant given to eligible productions on the qualifying expenditure incurred in Malta. Up to 22% of the eligible expenditure can be obtained as a cash rebate by a qualifying production company once filming is complete. Feature film and television productions, mini-series, animation and documentaries are all eligible for the incentives, provided that they are at least partially produced in Malta.
Tax Credits
The Government of Malta, under various legislations, offers filmmakers the possibility to produce and distribute audiovisual productions from Malta and pay the lowest corporate tax rates in the European Union. Companies or individuals investing in audiovisual infrastructure in Malta can qualify for tax credits of up to 50% of their investment on the islands whilst producers that shoot in Malta can obtain a cash grant of up to 20% of their expenditure on the islands. Click on the link to the left to download info on the audiovisual infrastructure tax credits. Other incentives of a fiscal and a non-fiscal nature are available under the Business Promotion Act.
Mexico
Mexican Film Commission
The fiscal incentive for foreign productions known as VAT 0% works similar to a rebate and could get a 10-15% tax return on your expenditure in Mexico.
HOW? Before you spend anything, register the project with the Ministry of Finance THROUGH a Mexican company which, at the end of the project, will apply for the tax return according to the law.
Contact us to get information on the Mexican production companies offering this service.
Netherlands
Rotterdam Media Commission
The office of the Rotterdam Film Commissioner, established in 1999, strives to be a facilitative focus for the increasing number of domestic and foreign producers who wish to film and work in the Rotterdam region. It provides information about locations, studios, local services that are available, and professionals active in the film industry. It mediates during the establishment of contacts and applications for financial support and is an intermediary between producers and municipal services. The office does this free of charge and with a minimum of unnecessary red tape.
New Zealand
Film New Zealand
New Zealand’s Large Budget Screen Production Grant, PDV Grant & Screen Production Incentive Fund
Under the Large Budget Screen Production Grant (the Grant) scheme an eligible project will be granted a sum totaling 15% of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE.
The Grant is also available to productions undertaking only post-production, digital and visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million.
For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million.
Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
The Screen Production Incentive Fund Grant is available to eligible feature film, television and other format screen productions that have significant New Zealand content. An eligible feature film will be granted a sum totalling 40% of the QNZPE, television and other formats 20% of the QNZPE.
Film South New Zealand
New Zealand’s Large Budget Screen Production Grant, PDV Grant & Screen Production Incentive Fund
Under the Large Budget Screen Production Grant (the Grant) scheme an eligible project will be granted a sum totaling 15% of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE.
The Grant is also available to productions undertaking only post-production, digital and visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million.
For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million.
Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
The Screen Production Incentive Fund Grant is available to eligible feature film, television and other format screen productions that have significant New Zealand content. An eligible feature film will be granted a sum totalling 40% of the QNZPE, television and other formats 20% of the QNZPE.
Film Venture Taranaki
We also provide limited intervention funding to assist inward production on a regional basis.
Changes to New Zealand’s Large Budget Screen Production Grant & new PDV Grant
Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totaling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE.
The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million.
For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million.
Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
New Zealand
Film Wellington
New Zealand’s Large Budget Screen Production Grant, PDV Grant & Screen Production Incentive Fund
Under the Large Budget Screen Production Grant (the Grant) scheme an eligible project will be granted a sum totaling 15% of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE.
The Grant is also available to productions undertaking only post-production, digital and visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million.
For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million.
Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
The Screen Production Incentive Fund Grant is available to eligible feature film, television and other format screen productions that have significant New Zealand content. An eligible feature film will be granted a sum totalling 40% of the QNZPE, television and other formats 20% of the QNZPE.
Otago
Film Queenstown
Changes to New Zealand’s Large Budget Screen Production Grant & new PDV Grant
Effective 16 July 2007, under the large budget screen production grant (the Grant) scheme an eligible project will be granted a sum totalling 15% (previously 12.5%) of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE.
The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million.
For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million.
Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
Niue
Niue Film Commission
Several great incentives on offer, under the investment incentives is the import tax exemption and full tax exemption on the production. Liaison and co-ordination with local agencies and service providers is provided free of charge.
Norway
Western Norway Film Commission
The film friendly region of Western Norway offers ongoing support to your production:
Free liaison service.
Free shooting permits in all public areas.
Free support and discounted services: travel arrangements and accommodations.
WNFC works with local authorities and tourism bodies putting together attractive packages for major shoots promoting the area.
National and regional film funds are available within the co-production framework.
Panama
Panama Film Commission
Law Nº 36 of 19 of July of 2007 provides the following benefits:
Tax incentives.
Low labor costs.
Customs and immigration benefits.
Provides “specials areas” for the development of the film industry.
Incentives for Film Studios
Law No 25 of 30 of November of 1992, establishes the following incentives and benefits for the film studios.
Tax exemption on all taxes, except Municipal.
Issuance of permanent visa to any executive of a film studio with a budget that exceeds $250,000.00.
Immigration visa and labor permit to foreign employees of film studio.
Temporary Productions Incentives
Immigration visa and labor license to temporary foreign employees of the cinematographic industry.
Immigration visa and permit of residence to macro company investors. With a budget that exceeds $ 150,000.00.
Temporary import of all film equipment is tax free.
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Republic of Korea
Seoul Film Commission
Film Production Support Program
The Seoul Film Commission will give incentives to foreign production companies shooting on locations in Seoul or to produce a movie in Seoul. Seoul Film Commission will provide up to 25% (up to 100,000 USD) of the budget related to shooting in Seoul.
Location Scouting Support Program
Furthermore location scouting in Seoul will be supported with free air tickets to and accommodations in Seoul.
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Jeonbuk
Jeonju Film Commission
Supporting program: Producers/organizers of short or feature length film project, television drama, music video and/or commercial project can submit an application to the Jeonju Film Commission in advance to benefit from this program.
- Information on the Jeonju and Jeonbuk areas.
- Information on available accommodation, transportation, rental
equipment, etc.
- Recommendations of shooting locations, photographs and moving
images.
- Location scouting with a location guide (In the case that a guide is
not available the location site can be explored in detail by a Jeonju
Film Commission staff member.)
- Cooperation with events such as pre-production press conferences.
Russian Federation
Russia's Cultural Foundation of Interregional Cinematography
Working in partnership with
- local authorities vitally interested to attract tourists
and show variety of locations for the world audience
- financing companies who need to participate in such events for various reasons: PR, product placement etc.
- producers who need int'l recognition through films distributed worldwide
- film industry top experts who are ready to give maximum discounts to fight global economic crisis
- local film festivals and distributors who search for films shot in their own territories
Singapore
Media Development Authority Singapore
Singapore offers several incentive and financing plans.
Please check out the Singapore Media Fusion website or email mda_Media_Services@mda.gov.sg for more details about these plans.
Spain
Barcelona-Catalunya Film Commission
Salamanca
Salamanca Film Commission
Administrative Management Service
Information Service – Management
It helps to look for buildings and location shots
It provides information about companies of the audiovisual sector
Service companies for the production filming
Supporting logistics during the production
Tenerife
Tenerife Film Commission
The Canary Islands Special Zone offers special incentives to those companies that set up a company in the Canary Islands
Sweden
Dalarna
Film In Dalarna
We can offer you support with location scouting. We can also help you with all the preparations including transports, living arrangements, organising permits, information from local contacts and authorities, all in order to get the production off to a successful start.
Stockholm
Film Region Stockholm-Mälardalen Film Commission
Trinidad and Tobago
Trinidad
Trinidad & Tobago Film Company Ltd.
Film Incentives have been introduced and are very attractive offering between 12.5% to 30% rebates for projects shot on location.
UK
North West Vision & Media
Free film liaison service with experienced staff
Funding and co-production opportunities
On-line crew and facilities database
On-line searchable locations library
Printed production guide
Competative facility & crew rates (30% cheaper than London)
Film Friendly infrastructure
International airport
Guernsey
Guernsey Film Commission
For short shoots the Film Commissioner can act as a Location Manager and pre-shoot will act as a location scout. There may be a charge for the services of the commission but there is no permitting scheme operating in the Islands. Many locations are available free of charge and the Island is extremely film friendly. To discuss your project contact Jason Moriarty in the first instance.
Scotland
Scottish Screen
Scottish Screen runs a range of funding schemes, from script development and short film funds to production funding and new media initiatives. Funding is to support the Scottish film industry, and there are always co-funding opportunities with Scottish producers. So far there have been a number of successful co-productions with European countries. Recce funds are available for travel and accommodation within Scotland from the Locations department. Free copies of Film Bang, the production guide for Scotland, are also available.
Wales
Wales Screen Commission
The Creative IP Fund for Wales can provide investment from £50,000 upto £700,000 on projects which have at least 60% of their funding in place. Investment is in the intellectual property content of the project and not in the production company. Projects must also demonstrate an economic benefit to Wales.
UK tax credits apply.
Free and comprehensive film commission support service.
Production costs estimated at 30% lower than London and the South east.
Experienced local crew and wide range of technical facilites.
Searchable databases for crew, facilties and accomodation via website.
Freindly and enthusiastic team of experienced staff.
Epic Locations!
