Incentive comparison
Compare film & TV incentives before you commit
The incentive decides a large part of where a production can afford to shoot. This free comparison puts the schemes of 32 European countries and regions side by side, with the fine print that changes the outcome: net value, caps, funding risk and timing, plus a link to the budget template each fund asks for.
Open to everyone, no sign-up. Figures checked against the funds in September 2026, when Romania, Bulgaria, Serbia, Slovakia, the Baltic states, Slovenia, Luxembourg and Switzerland were added. Two of those have no rebate at all, and the table says so. Want the detail on one country instead of the calculator? Every scheme has its own page in the incentive guide. Looking for the places themselves? See our film & TV locations guide.
Compare incentives side by side
Search for a country or region, select one to three, and see them next to each other: the incentive, what it is worth on your spend, the conditions and the small print. Enter your total budget and the spend you expect in the location and the tool applies the headline rate, tiers, caps and (for the UK) the tax on the credit, so you compare net value instead of the marketing number. Each column also links to the budget template or application form the fund works with, so you can budget in the right layout from the start.
Select one to three countries or regions to compare
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Indicative only. The tool assumes that all of your local spend qualifies and that the scheme's conditions (cultural test, local company, application timing) are met. Caps in other currencies are converted at approximate rates. Always confirm with the fund or your local partner before you budget on it. Figures checked on 5 September 2026.
All schemes at a glance
| Location | Scheme | Rate | Minimum local spend | Cap per project | Funding and payment | Notes and source | Budget template |
|---|---|---|---|---|---|---|---|
| United KingdomGBP | Audio-Visual Expenditure Credit (AVEC) Tax credit |
34%Net: 25.5% after tax | At least 10% of core spend in the UK; high-end TV at least £1m per broadcast hour | No cap; qualifying spend limited to 80% of core expenditure | EntitlementStatutory credit, no annual budgetPaid: After the corporation tax return | The credit is taxable, so 34% is worth 25.5% net. 39% for animation, children's TV and UK VFX work (VFX is exempt from the 80% cap). 53% for independent films with a core budget up to £23.5m, on the first £15m of spend. Qualifying spend is limited to 80% of core expenditure. The old film and HETV reliefs close on 1 April 2027. BFI | AVEC stencil (Excel), BFIExcelA calculation sheet for the claim, giving HMRC the expenditure statement it needs. Not a budgeting format: budget in your own layout and split UK and non-UK core expenditure. |
| IrelandEUR | Section 481 Film Tax Credit Tax credit |
32% | €125k eligible spend and €250k total production cost | €125m eligible spend per project (about €40m credit) | EntitlementPayable credit, no annual budget; up to 90% can be claimed in advancePaid: Up to 90% in advance, balance on completion | Credit is paid untaxed. 40% for feature films with eligible spend under €20m (Scéal) and 40% on the first €10m of VFX spend when at least €1m goes to Irish VFX. Cast and crew of any nationality qualify when working in Ireland. Runs to end 2028. Screen Ireland | Section 481 guidance, Screen IrelandWeb pageNo prescribed budget format. Revenue's application takes your own detailed budget and finance plan; Screen Ireland's page lists the compliance documents that go with it. |
| NetherlandsEUR | Netherlands Film Production Incentive Cash rebate |
Up to 35% | Feature: €1m total cost and €150k Dutch spend; documentary: €250k and €100k; high-end series: €12,000 per broadcast minute for drama (€8,000 animation, €4,000 documentary) and at least €1m per episode | €3m per project and per company per year | Budget-limitedCompetitive rounds, ranked on points: €20m for film in four rounds and €9.5m for high-end series in three rounds in 2026, with international co-productions served first up to 70% of a roundPaid: In instalments under the implementation agreement; the final amount is set on the audited qualifying spend | Selective: applications are ranked, so a strong project can still miss out when a round is oversubscribed. A Dutch producer or co-producer is required. International co-productions are served first in 2026. Next deadline for film and series: 26 October 2026. Netherlands Film Fund | Budget model Standard & Production Incentive (Excel), Netherlands Film FundExcelMandatory format. Also published as a Movie Magic template and an animation version on the same downloads list. |
| BelgiumEUR | Belgian Tax Shelter Tax shelter |
38-40% net effect | No statutory minimum; tax shelter money limited to 50% of the budget | €15m certificate value per work | Investor-basedDepends on investor appetite via intermediaries, no state budgetPaid: Up front: it is financing, not a rebateForeign spend qualifies: partly | Not a rebate but private financing with a tax break for the investor. The producer's net benefit is typically 38 to 40% of eligible Belgian spend. Money arrives before the shoot. Requires a Belgian (co-)producer and a European work. Screen Flanders | Project budget Screen Flanders / VAF 2026 (Excel)ExcelThe tax shelter itself has no prescribed budget format: the intermediary and FPS Finance work from your own budget. Flemish co-producers use this joint form for their Screen Flanders and VAF applications; Wallonia has its own forms. |
| GermanyEUR | DFFF I / DFFF II / GMPF Cash rebate |
30% | DFFF I: €1m total cost (€200k documentary, €2m animation) and 25% German spend (20% above €20m); DFFF II: €20m budget and €8m German spend; GMPF series: €30k per minute | €5m (DFFF I) to €25m (DFFF II) per project; series up to €20m per season | Budget-limitedFirst come, first served; the €250m for DFFF I, DFFF II and GMPF in 2026 was fully committed by 20 August 2026Paid: Four instalments of 25%: start of shoot, mid-production, rough cut, final audit | 30% since February 2025 across all three schemes. The federal pot was doubled to €250m for 2026 and ran out on 20 August 2026; the window for shoots starting in 2027 opens in November 2026. Public aid is capped at 50% of the total cost. FFA | DFFF calculation scheme for feature and documentary films (Excel), FFAExcelOptional layout: the FFA also accepts Sesam, Movie Magic and PreProducer budgets, as long as the German costs are identifiable. |
| FranceEUR | Tax Rebate for International Production (TRIP / C2I) Tax credit |
30% (40% VFX-heavy) | €250k French spend (or 50% of the budget when the budget is under €500k) and 5 shooting days in France for live action | €30m credit per work | EntitlementStatutory credit, no annual budgetPaid: After the fiscal year, via the French line producer | 40% when at least 15% of the shots are digitally treated and French VFX spend exceeds €2m. The 2026 finance law adds the pay of non-European performers hired by the French executive producer to the eligible base and extends the scheme to end 2028. Paid via the French line producer after the tax year, so budget for interim financing. Film France | Provisional approval application form for fiction (Excel), CNCExcelMandatory form for the agrément provisoire, filed by the French executive producer with the breakdown of French expenditure. Separate versions for animation and VFX works on the CNC page. |
| Spain (mainland)EUR | Tax deduction for international productions (Art. 36.2) Tax credit |
30% / 25% | €1m Spanish spend (€200k for animation and post) | €20m per film, €10m per episode | EntitlementStatutory deduction, no annual budgetPaid: Through the tax position of a Spanish service company | 30% on the first €1m of Spanish spend, 25% above that. Claimed by an ICAA-registered Spanish service company and passed on through the service contract. Regional schemes go higher: Navarre 35%, Bizkaia up to 60%. Spain Film Commission | Cultural certificate for foreign shoots, ICAAWeb pageNo prescribed budget format. The Spanish service company applies for the ICAA cultural certificate with the official technical and artistic sheet plus its own budget, then claims the deduction in its tax return. |
| Canary Islands (Spain)EUR | Art. 36.2 with Canary Islands uplift (REF) Tax credit |
50% / 45% | €1m Canary Islands spend (€200k for animation and post) | €36m per film, €18m per episode | EntitlementStatutory deduction, no annual budgetPaid: Through the tax position of a Canary Islands service company | 50% on the first €1m, 45% above that (54% on the first €1m when Canary spend exceeds €1.8m). Requires a production or service company resident in the Canary Islands and a regional certificate. Tenerife Film Commission | List of qualifying expenditure (PDF), Tenerife Film CommissionPDFNo budget format is prescribed; this list shows which cost lines count as Canary spend. The ICAA cultural certificate and the Canary Islands certificate go with the claim. |
| ItalyEUR | Tax credit for international productions Tax credit |
40% | €250k Italian spend | €20m per company or group per year; no per-project cap | Budget-limitedClosed annual budget since 2026: the 2026 window ran from 3 June to 31 August 2026 (decree of 19 May 2026), and requests beyond the available resources roll into a later session if funds allowPaid: Offset against Italian tax or sold to a bank at a 5 to 15% discount; 70% of an approved provisional credit can be used at onceForeign spend qualifies: partly | Transferable credit granted to the Italian executive producer. Since the 2024 revision: €20m per company per year, AI-related costs excluded, above-the-line costs of non-EEA persons at 30%. In 2026 Italy added caps per work and per company and a closed annual budget with fixed application windows, after revoking €66m of credits in 2025. DGCA, Italian Ministry of Culture | Tax credit notices and application windows, DGCAWeb pageNo public template. The Italian executive producer files the cost plan on the DGCOL platform; the final request needs the eligible costs certified by an auditor registered there. |
| PortugalEUR | SCRI.PT cash rebate (RIPAC) Cash rebate |
30% / 25% (large track); 30% to 40% (medium track) | €2.5m eligible spend (large track); €500k (medium track, €200k for documentaries and non-filming activities) | €6m per work and €3m per episode (large track); €1m (medium track) | Budget-limitedFirst come, first served; €35m a year for the large track and €15m for the medium track, 2026 to 2029Paid: Large track: after completion, by the end of April of the following year; medium track: four instalments from contract signature | New scheme since June 2026, replacing the old cash rebate. Large track: 30% on the first €2m, 25% above (30% throughout in the interior, Madeira and the Azores). Medium track: 30%, or 40% in those regions. Cultural test and a local executive producer required. Portugal Film Commission | Eligible expenditure budget (Excel), Portugal Film CommissionExcelMandatory attachment to the SCRI.PT application, alongside the cultural self-assessment grid. |
| MaltaEUR | Malta Cash Rebate Cash rebate |
30% to 40% | €100k Malta spend and a budget above €200k | No per-project cap; rebate on above-the-line costs capped at €1m or 30% of Malta spend, up to €5m; eligible spend limited to 80% of the budget | EntitlementNo published annual budgetPaid: 10% advance, balance after final audit | 30% base, 35% when Malta plays Malta or Malta Film Studios are used, 40% when local crew and department targets are met. Crew of any nationality qualifies. Scheme valid to October 2028. Screen Malta | Financial incentives guidelines June 2024 (PDF), Screen MaltaPDFNo template. The application takes a top sheet of the overall budget plus an itemised estimate of the Malta spend, with the Financial Form and cultural test from these guidelines. |
| HungaryHUF | Hungarian Film Incentive Cash rebate |
30% (up to 37.5% with foreign costs) | No published minimum; cultural test | No per-project cap; annual envelope HUF 70bn (2026) | Budget-limitedAnnual collection account of HUF 70bn. The HUF 140bn cap for new registrations in the first half of 2026 expired and registration reopened without a cap on 1 July 2026, with a backlog of several monthsPaid: After audit, in HUFForeign spend qualifies: partly | Non-Hungarian costs may make up to 25% of the eligible spend, which lifts the effective rebate to 37.5% of Hungarian spend. Principal photography must start within 6 months of registration, applied for at least 30 days before the shoot. Paid in forint, so budget the currency risk; the NFI charges up to 2.5% administration. National Film Institute Hungary | Registration procedure and forms, National Film OfficeWeb pageNo downloadable Excel: the budget goes into the Film Office's form-filling application, with cost lines fixed by the decree annex. Hungarian language. |
| Czech RepublicCZK | Czech production incentive (Audiovisual Fund) Cash rebate |
25% (35% animation and VFX) | CZK 18m feature film, CZK 7.5m per series episode, CZK 5m animated film, CZK 2.5m documentary; digital productions CZK 5m flat | CZK 450m (about €18m) per project | Budget-limitedAnnual budget; registration was halted on 27 March 2026 and reopened on 1 September 2026Paid: After completion, in CZK; since 2026 the registration decision no longer states the amount and payment can take up to 2 yearsForeign spend qualifies: partly | 25% since 2025 (up from 20%), 35% for animation and VFX-only projects, plus 66% of the withholding tax paid by foreign cast and crew. Public aid is capped at 50% of the budget and claims must be filed within 3 years of registration. Czech Film Commission | Registration forms 2026 (ZIP, Czech), Czech Audiovisual FundZIPMandatory forms including the budget and cost tables, in Czech; the fund's applicant guide explains them. The rebate is paid on the audited actual costs. |
| PolandPLN | Polish cash rebate (PISF) Cash rebate |
30% | Eligible Polish spend of at least PLN 4m for a co-produced feature (PLN 1m for a service production), PLN 1m per drama series episode and PLN 300k for a documentary; 75% of the financing secured; cultural test | PLN 15m per production, PLN 20m per beneficiary per year | Budget-limitedFirst come, first served until the annual pot is usedPaid: After the final report is verified, in PLN | Rolling applications until the annual budget is exhausted, with at least 10% reserved for animation. Requires a Polish producer, co-producer or service company; applications are in Polish. Eligible costs are limited to 80% of the budget and public aid to 50%. Polish Film Institute | Incentive information and application system, Polish Film InstituteWeb pageApplications go through the PISF online system in Polish, with the cost estimate as an attachment; PISF publishes a macro-enabled Excel cost estimate for its funding programmes. |
| IcelandISK | Reimbursement of film production costs Cash rebate |
25% (35% for large productions) | None | No cap | EntitlementOpen-ended, no annual budgetPaid: After completion and audit, in ISKForeign spend qualifies: partly | 35% when the production spends at least ISK 350m in Iceland over 30+ working days with 50+ crew, and for content made for audiences under 18. If more than 80% of the total cost is incurred in Iceland, costs elsewhere in the EEA also qualify. Extended to end 2028. Film in Iceland | Guidelines for the letter of intent (PDF), Icelandic Film CentrePDFNo template: the application takes an itemised budget and financing plan in your own format. These guidelines list the attachments; a second guide covers the payment application. |
| NorwayNOK | Norwegian Film Production Incentive Selective fund |
Up to 25% | NOK 25m feature budget or NOK 10m per drama series episode (NOK 10m for a documentary feature, NOK 5m per documentary series episode); at least NOK 4m Norwegian spend and 30% non-Norwegian financing | Set per project by the annual award (NOK 84.7m across five projects in 2026: one feature and four drama series) | SelectiveOne competitive round a year, heavily oversubscribed; the 2027 round is expected to open in June with a deadline in NovemberPaid: After completion, in NOK | Ranked selection against a small annual envelope: 18 applicants asked for NOK 288m in 2026 and five were funded. Requires a Norwegian company or a branch of an EEA or UK company. Parliament has asked for a more competitive scheme from 2027. Norwegian Film Commission | Application requirements, Norwegian Film InstituteWeb pageNo template: the NFI portal asks for the total production budget and a separate budget for the Norwegian spend in your own format, plus an auditor's statement on the NFI template at the end. |
| AustriaEUR | FISA+ (Filmstandort Austria) Cash rebate |
Up to 30% (35% with Green Bonus) | €150k eligible Austrian costs for a fiction feature or series; €80k for documentary or VR | €5m per film or single episode, €7.5m per series or season | Budget-limitedNo legal entitlement: first come, first served against federal funds. Intake for 2026 reopened on 2 January 2026 and processing takes about six weeks; the 2026 total budget is not published.Paid: In three instalments: 30% at the start of the Austrian shoot, 40% after Austrian shooting wraps, 30% after final auditForeign spend qualifies: partly | A non-repayable grant, not a tax credit. Base rate is up to 30% of eligible costs (the assessment base is itself capped at 80% of total production cost). A Green Bonus for sustainable production adds up to 5 points, and a separate flat EUR 25,000 bonus is available for meeting female head-of-department targets. Fees paid to foreign cast or crew under Austrian withholding tax count for only 50% of the Austria-taxable amount. Current guidelines run from 1 January 2025 to 31 December 2027. FISA+ (Filmstandort Austria / aws) | FISA+ processing document 2026 (Excel)ExcelMandatory workbook with the cost calculation, filed through the aws Fördermanager; the same file is used for the final settlement. German language, about 7 MB. |
| CroatiaEUR | Filming in Croatia Production Incentive Programme Cash rebate |
25% (up to 30% in less-developed regions) | €250k feature film, €150k TV film, €100k per TV series episode, €60k for documentary, animation or a post-production-only application | No per-project cap stated; the aid, together with other state aid, may not exceed 50% of the budget | Budget-limitedAwarded on a first-come, first-served basis. The current annual state budget for the scheme and its open or closed status are not published on the official sites.Paid: After completion: a Provisional Certificate is issued on qualification, and payment follows a Final Certificate once the audited accounts of the Croatian shoot are approved | At least 30% of cast and crew working in Croatia must be Croatian or EEA citizens for a partial shoot, 50% for a full shoot; above €500k of incentive one Croatian trainee per main department, above €1m three Croatian heads of department and 50% Croatian tax residents in the crew. Only spend inside Croatia and wages of Croatian tax residents qualify, capped at 80% of the budget. 70% of the Croatian financing must be secured at application. HAVC (Filming in Croatia) | Service production application forms (ZIP, Croatian), HAVCZIPMandatory forms including the budget of the Croatian spend, in Croatian. A separate package exists for co-productions. |
| DenmarkDKK | Danish Production Incentive Scheme Cash rebate |
25% | DKK 3m Danish spend for a feature film or fiction series (DKK 1m for documentary); minimum total budget DKK 25m for a feature film, DKK 150k per minute and DKK 15m per season for a fiction series, DKK 4m for documentary | DKK 20m per production | Budget-limitedDKK 100m a year for live action and DKK 25m for animation, in two rounds; DKK 58m was open in the September 2026 round. Applications are ranked on Danish spend, total budget and the production and cultural test, so a qualifying project can still miss outPaid: 70% once the auditor-endorsed financing plan is in, 30% after the final report is approved | New since 1 January 2026. At least 60% of the financing must be confirmed at application and at least 25% must come from foreign sources; the lead producer needs a prior credit with wide distribution. Deadline 24 September 2026, next round expected 8 April 2027. Regional funds such as Copenhagen Film Fund and FilmFyn still operate alongside as discretionary co-investors. Slots- og Kulturstyrelsen (Danish Agency for Culture and Palaces) | Total budget and eligible expenditure (Excel), Danish Agency for Culture and PalacesExcelMandatory template, with a matching financing plan template and the test workbook on the scheme page. |
| FinlandEUR | Finnish Production Incentive Cash rebate |
25% | €500k Finnish spend; minimum total budget €2.5m for a feature film, €650k for a documentary and €11,500 per minute for series and animation; at least 25% foreign financing | No per-project cap stated; eligible Finnish spend is itself capped at 80% of the total production budget | Budget-limitedRolling applications against an annual budget under a decree covering 2024 to 2026. The 2026 budget is €10m, with about €7m still available in September 2026; renewal beyond 2026 is not confirmed.Paid: After completion only, based on audited costs; no advance payment | Administered by Business Finland. Only costs from Finland-tax-liable companies and wages subject to Finnish withholding tax qualify; nationality-neutral. A foreign applicant files through a Finnish production coordinator. Terms effective 1 January 2026. Business Finland | Cost breakdown, Finnish part (Excel), Business FinlandExcelMandatory attachment to the application; the same breakdown is used for the final cost report. |
| GreeceEUR | Cash Rebate Greece (CRGR) Cash rebate |
40% | €200k for a feature film or TV fiction (varies by category: €60k documentary, €45k short film, €120k per episode for a mini-series up to 16 episodes, €35k per episode for other fiction series, €80k animated feature, €50k animated short) | €8m per work (up to €10m for strategic projects by ministerial decision) | Budget-limited€100m for 2026 (€88m film and TV, €10m animation, €2m games); applications opened 28 April 2026 on the state OPSKE platform and are served until the envelope is usedPaid: After completion and audit, within 3 months of the completion certification decisionForeign spend qualifies: partly | Administered by the Hellenic Film and Audiovisual Center, Creative Greece (formerly EKOME). Eligible expenses are capped at 80% of the total budget and must be incurred in Greece, except one director's fee and up to two lead actors' fees on foreign invoices. A separate 30% tax relief exists for investors. Hellenic Film and Audiovisual Center, Creative Greece (formerly EKOME) | CRGR scheme page, Creative GreeceWeb pageNo public template: the application and its cost table are entered on the OPSKE platform (ependyseis.gr) by the Greek production company, at least 10 days before the shoot. |
| SwedenSEK | Swedish Production Incentive Cash rebate |
Up to 25% | SEK 4m eligible Swedish costs; minimum total budget SEK 30m for a feature film, SEK 10m for a documentary film, SEK 10m per episode for a drama series, SEK 5m per episode for a documentary series | SEK 10m per production | Budget-limitedSEK 82.5m in the 2026 round (applications 25 August to 8 September 2026); productions with the highest eligible costs are prioritised, so a qualifying project can still miss outPaid: After completion, claimed within 3 months | In force since 20 September 2022. Only costs from Sweden-tax-liable businesses or workers qualify, and the production must pass a cultural test. Administration is set to move from Tillväxtverket to the Swedish Film Institute from 1 January 2027. Regional funds such as Film i Väst, Filmpool Nord and Film i Skåne operate alongside as discretionary co-investors. Tillväxtverket (Swedish Agency for Economic and Regional Growth) | Application form and templates, TillväxtverketWeb pageNo budget template: attach an itemised budget for the whole production, for example from Movie Magic, as PDF or Excel, plus the production description template. |
| RomaniaRON | State aid scheme for audiovisual production (30% cash rebate) Cash rebate |
30% | €100,000 of Romanian spend for a feature and for each episode of a series, €50,000 for documentaries | €10m per project | Budget-limitedAnnual ceiling of RON 273.6m (about €55m) for new financing agreements, first come first servedPaid: Into a Romanian Treasury account within 120 days of the Film Commission approving the payment request | Only spend incurred after the registration request counts, so register before you commit anything in Romania. Applications go through a Romanian-registered company and must pass a cultural test with at least 18 points. The published 2024 procedure lets OFIC sign financing agreements until 31 December 2026 and pay until 2028; a three-year extension was announced by the Culture Ministry on 4 May 2026 but the procedure on the OFIC site has not been reissued, so confirm the window before you plan. Payment requests approved after the year's budget is used up move to the next budget year. OFIC (Romanian Film and Cultural Investment Office) | Procedure 659/2024 with the application annexes (Word), OFICWordHolds the forms a producer actually files: registration request (annex 1.1), financing request (2.1) and payment request (3.1), with the indicative budget structure by cost category in annex 1.2 point B. Everything goes in Romanian through the OFIC platform at app.ofic.ro, and the claim needs an ISRS 4400 audit report plus a summary of Romanian spend delivered in Excel and as a PDF signed by the auditor. |
| BulgariaEUR | Film Incentive Scheme (rebate on costs under the Film Industry Act) Cash rebate |
25% | €50,000 of Bulgarian spend for a feature, €25,000 for a documentary, €20,000 for animation | €5m per project | Budget-limitedAnnual budget of about €10.3m, applications handled in the order they arrivePaid: After completion and verification; if the annual budget is exhausted the payment moves to the next calendar year | Eligible costs may not exceed 80% of the total production budget, so the rebate is worth at most 20% of a fully local budget. The applicant must be entered in the National Film Centre's public register, and a foreign company must have been registered as a film company for at least two years before applying. Everything is filed in Bulgarian, script included, and the project must pass a cultural test. The Centre now publishes the cap in euro, while its older English guidelines still quote the previous BGN 2m limit. Bulgarian National Film Centre | Annex 16a, application to approve the costs to be reimbursed (Word), National Film CentreWordThe form on which the rebate amount is fixed before the shoot, asking for the total project budget, a detailed list of planned eligible and ineligible Bulgarian costs, a financing plan and proof that 75% of the Bulgarian production costs are covered. Filed in Bulgarian, with a sworn translation of every foreign-language document. |
| SerbiaEUR | Incentive programme for investors in audiovisual production Cash rebate |
25% (30% above €5m local spend) | €300,000 for a feature or TV film (€150,000 per episode for series), €150,000 for animation and post, €50,000 for documentaries | No cap per project | Budget-limitedAnnual government allocation, RSD 1.5bn (about €13m) for 2026; projects beyond it can be carried into the next yearPaid: Within 60 days of final approval, after an audit filed within 45 days of completion | The applicant must be a Serbian legal entity or a special purpose vehicle, and the application has to be in before production starts in Serbia. All documents go in in Serbian, in Cyrillic script. The Ministry of Culture adopted a new incentive regulation on 21 March 2026, so use the current rulebook rather than older summaries. Commercials get 20%, VAT never qualifies, and the money lands in a Treasury account that the applicant must pass to the investor within 10 days. Serbia Film Commission | Annex 1, request for incentive funds (PDF), Film Center SerbiaPDFThe pre-production application, which asks for the production budget with the Serbian part shown separately. The money is claimed later on annex 2, which must carry an independent auditor's report covering every qualifying cost because sampling is not allowed, and both forms are completed in Serbian. |
| LithuaniaEUR | Lithuanian Film Tax Incentive Tax shelter |
Up to 30% of the production budget | €43,000 of Lithuanian spend, at least three shooting days in Lithuania, and at least 80% of eligible costs incurred in Lithuania | No cap per project beyond the 30% of budget ceiling | Investor-basedFunded by Lithuanian companies in exchange for a corporate income tax break, not from a state budget; €25.6m was invested in 2025Paid: During production, as soon as a Lithuanian donor is signed up; the investment is not repayable | This is private money, not a rebate: a Lithuanian production company applies on your behalf and has to find a local donor, so the benefit is never guaranteed. The project must meet at least two of eight cultural criteria and at least 51% of the crew hired by the Lithuanian company must be Lithuanian or EEA nationals. Cast fees above 4% of production costs do not qualify, and development, marketing and distribution costs are excluded. The measure runs to 31 December 2028. Lithuanian Film Centre | Film production cost estimate form (Excel), Lithuanian Film CentreExcelThe compulsory cost estimate filed by the Lithuanian producer with the cultural content application; the cost line names are fixed and may not be changed. The application is in Lithuanian and is emailed to the LFC as one signed PDF or ADOC file, and a matching Excel report of actual costs is used for the investment certificate. |
| LatviaEUR | Co-financing programme for foreign film productions Cash rebate |
30% | Total production budget of at least €711,436 for features and animation, €142,287 for documentaries | No published cap per project; support plus other Latvian public funding may not exceed 50% of the spend in Latvia | Budget-limitedSelection rounds open for at least a month, run by the Investment and Development Agency; about €5.07m in 2026 out of €15.2m planned for 2025 to 2027Paid: After the work in Latvia is finished and the eligible costs are approved; the decision on the application takes about a month | The applicant is a Latvian company working under an agreement with the foreign producer, and shooting must not start before the application goes in. The foreign producer needs at least 50% of total filming costs in place and foreign funding at least equal to the Latvian eligible costs, and VAT paid into the state budget must be at least half of the co-financing. Rounds close once the money is committed, so the calendar matters more than the paperwork. On top of this the Riga Film Fund adds a regional 20 to 25% rebate from an €800,000 annual budget for work shot in or set in Riga. National Film Centre of Latvia | Annex 5, eligible cost estimate (Excel), Investment and Development Agency of LatviaExcelThe cost estimate required with the application, in euro and excluding VAT, on fixed cost positions with the support of up to 30% calculated per line. The Latvian company uploads it in the liaa.business.gov.lv portal in Latvian, together with the signed overall production budget and the financing plan. |
| EstoniaEUR | Film Estonia production incentive Cash rebate |
Up to 40% | Project budget of at least €1m for a feature, €200,000 for a feature documentary, €150,000 for animation, €500,000 for an animation series and €100,000 per episode for TV drama | No published cap per project | Budget-limitedOpen call, first come first served, €9.2m for 2026Paid: Costs audited within 30 days of filing, payment within 10 days of approval | The base rate is 30% of eligible Estonian spend and it rises to 40% when at least two creative crew members are Estonian tax residents, so budget on 30% unless you are sure of the local hires. New conditions have applied since 20 April 2026. Only costs paid to parties subject to Estonian taxation count. The applicant is an Estonian-registered company or an Estonian branch or subsidiary, the money is paid to the foreign company, 70% of the financing must be in place including this support, and a decision takes up to 40 days. Film Estonia (Estonian Film Institute) | Film Estonia application form (Word), Estonian Film InstituteWordEstonian-language form whose budget section asks for the overall budget, the Estonian production stage budget, the eligible cost budget, the labour share and the rate claimed (30 or 40%). It is digitally signed and sent to the Institute, and separate interim and final report forms set actual costs against this budget before the audited cost report is approved. |
| SlovakiaEUR | Slovak Audiovisual Fund cash rebate Cash rebate |
33% (14% on foreign crew fees) | €100,000 for a feature, €300,000 for a series of up to 26 episodes, €50,000 for documentary or animation, spent within three years of registration | No cap on eligible costs | Budget-limitedPaid from the Slovak Audiovisual Fund budget; register before 1 August to be counted in the following year's budgetPaid: After all eligible costs are paid and the final balance sheet and auditor's report are delivered | Registration costs €1,000 and is valid for three years, and only spend after the registration certificate counts. The cultural test needs 24 of 48 points and is filed in Slovak. Fees to foreign freelancers who stay tax resident at home get 14% instead of 33% and are capped at 10% of approved eligible costs, so a heavily imported crew lowers the average. The Fund checks a complete claim within 30 days and can ask for another 30 days of documents. Slovak Film Commission (Slovak Audiovisual Fund) | Model agreed-upon-procedures report on eligible costs (PDF), Slovak Audiovisual FundPDFThe Fund prescribes the wording of this ISRS 4400 auditor report, and the detailed list of eligible expenditure in the prescribed table form is an inseparable part of it. The report must be in Slovak, and registration and the payment request themselves are filed through the Fund's system at registracia.avf.sk. |
| SloveniaEUR | Cash rebate for investment in audiovisual production Cash rebate |
Up to 25% | None; the application must be in at least one day before shooting starts in Slovenia | No cap per project, but the whole 2026 to 2027 call holds only €1,235,500 | Budget-limitedFirst come, first served until the money runs out; €1,235,500 for 2026 and 2027 togetherPaid: After production or post-production in Slovenia ends, on a final report and audited statement | The pot is small, so the practical limit is the call and not the rate: the current call runs until the funds are gone and at the latest to 25 September 2026, and the aid scheme itself is approved to 31 December 2026. The applicant is a Slovenian producer, co-producer or service company that has delivered at least one publicly shown work in the last three years, and the project must reach half of the cultural test points. VAT is excluded from the base, and total state aid may not exceed 50% of production costs, or 60% for cross-border EU co-productions and 80% for low-budget or difficult works. A rebate of €1m or more also requires at least one Slovenian national in each of the listed departments. Film in Slovenia (Slovenian Film Centre) | Form 3, project cost estimate (Excel), Slovenian Film CentreExcelCompulsory annex to the cash rebate call, with one column for the amount budgeted at application and one for the amount actually spent, on the Centre's own fixed cost categories. It goes in in Slovenian with the application form and declarations, and VAT stays outside the eligible base. |
| LuxembourgEUR | Aide financière sélective (AFS) à la production Selective fund |
No automatic rate (selective) | None, but 100% of the awarded amount must be spent in Luxembourg | €1.5m per feature or series in an international co-production, €290,000 for a documentary | SelectiveFour submission dates a year, scored by a five-member selection committee on a points gridPaid: In instalments under a contract with the Fund; the AFS is an advance on receipts and is repayable from the first euro | Luxembourg has no cash rebate and no tax credit: the only national money is this selective co-production aid, so there is nothing to claim on a straight service shoot. Only a Luxembourg capital company can apply, which means an international project needs a Luxembourg co-producer who puts in at least 10% of the financing and takes on the application. Half the budget must be confirmed at submission, at least 25% of the award (40% for animation) has to go on Luxembourg social charges, and features or series over €10m require the Luxembourg company to hold 20% (10% for series) of worldwide rights. Because it is a repayable advance on receipts, it is financing rather than a subsidy. Film Fund Luxembourg | AFS rules, section 1 (V5) with the prescribed budget structure (PDF), Film Fund LuxembourgPDFNo budget spreadsheet is published: the Luxembourg company enters the figures in the eFilmfund portal, following the budget structure and the detailed Luxembourg cost breakdown set out in point 5 of these rules. The same structure carries both the cost estimate and the final cost statement, and the documents are in French. |
| SwitzerlandCHF | Filmstandortförderung Schweiz (FiSS) Selective fund |
20% (40% for minority co-productions and technical costs) | CHF 1.2m of eligible Swiss costs for a majority co-production and CHF 300,000 for a minority one; CHF 250,000 and CHF 150,000 for documentaries | CHF 600,000 per project | Budget-limitedFederal credit of CHF 6m a year at the Federal Office of CulturePaid: 60% of the committed amount at the start of shooting, the balance on the final statement | Switzerland has no national cash rebate for incoming productions: FiSS is location support for recognised official co-productions, only a Swiss production company can apply, and a pure foreign service shoot gets nothing at federal level. The film must already be 75% financed without FiSS and a fiction feature needs at least five shooting days in Switzerland. The rate is 20% of eligible Swiss costs, 40% for minority co-productions and for technical costs, and 50% for film-technical services on majority co-productions, all inside the CHF 600,000 ceiling. Most location money in practice sits with the regional funds (Zurich Film Foundation, Cinéforom, Bern, Ticino), and the FiSS statement has to be in by 30 September to count in the current year. Swiss Federal Office of Culture (BAK) | Praktische Hinweise zur Filmstandortförderung FiSS (PDF), Federal Office of CulturePDFThere is no downloadable template: the application form, the budget form with its three columns (Swiss spend, FiSS at 20% and at 40 or 50%), the expenditure list and the final settlement form all sit inside the federal grant portal, which is moving from FPF to esub.admin.ch. Only a Swiss production company can file, in German or French, and the settlement must be checked by an external auditor before it goes to the BAK. |
Rates apply to eligible local spend, not to the total budget. "Entitlement" means every qualifying project gets the credit; "Budget-limited" and "Selective" mean the money can run out or your project can be turned down. Sources are the funds themselves or, where their pages were not reachable, trade press. Spotted a change? Use the form below.
Is your country or scheme not listed? Suggest it
Missing a country or region in this table? Tell us which one and we will add it with verified figures. Film commissions and funds are welcome to submit their own scheme, and corrections to existing entries are just as welcome: the schemes change every year and we would rather hear it from you than from a footnote.
How to compare locations properly
The headline percentage is the least useful number on the page.
Two locations can both advertise 30% and end up € 1m apart on the same shoot. The differences sit underneath the rate:
- Gross or net. The UK's 34% is a taxable credit and is worth 25.5% in your pocket. Ireland's 32%, France's 30% and the Dutch 35% are paid untaxed. Belgium's "38 to 40%" is not a rate at all but the net outcome of investor financing.
- What counts as spend. Most schemes only credit money spent in the country, and several cap the qualifying base at 80% of the budget (UK, Ireland, France, Spain, Czech Republic). Some exclude parts of the budget altogether, such as above-the-line costs or fees above a threshold.
- Entitlement or pot. The UK, Ireland, France, Spain, Malta and Iceland pay every qualifying project. The Netherlands ranks applications against a fixed budget. Germany's pot for 2026 was empty by August. Norway funded five projects in 2026. A 30% rate is worth nothing when the money has run out.
- Caps. The Dutch incentive stops at € 3m per project, Poland at PLN 15m, Portugal at € 6m. On a large shoot the effective rate drops fast. The UK, Ireland (in practice), Malta, Hungary and Iceland have no cap.
- When the money arrives. Belgium's tax shelter is financing and lands before the shoot. The Netherlands pays part in advance under its implementation agreement. Ireland lets you claim 90% in advance. The UK and France pay after the tax return, often a year or more after the spend, so budget for interim financing. The Czech rebate can take two years.
- Local structure. Every scheme needs a local company: a co-producer, a service producer or your own SPV. That comes with fees, rights conversations and sometimes a cultural test.
- Currency. The UK, Hungary, the Czech Republic, Poland, Iceland and Norway pay in their own currency. Fix the rate, or carry the risk in the contingency.
- The fund's budget format. The Netherlands, Portugal, Finland, Denmark and Austria only accept their own Excel template; the Czech and Croatian forms are in the local language; the UK and France add a claim or approval form on top of your budget. Build the location scenario in that layout from the start and you will not rebuild it at application. The table links to each one.
The honest comparison is therefore not "30% versus 35%" but a full budget per location: local rates, travel and accommodation, the incentive on the spend that actually qualifies, the timing of the cash, and the cost of the structure that unlocks it.
Beyond the incentive
The incentive gets the shortlist started. These three decide whether a location actually works for your production.
Crew and rates
Depth of the local crew base, union agreements and overtime rules, day rates by department, language on set, and how many productions are competing for the same people in your shooting window.
Infrastructure and logistics
Stages and backlots, equipment and post houses, permits and location fees, travel time from your base, weather windows, and how much of the crew, kit and cast has to fly in.
Money and timing
Exchange rate and how you fix it, when the incentive actually pays out, whether you need cash-flow financing to bridge it, the fees of the local partner, and what happens to the plan if the fund is oversubscribed.
Run the same budget for every location
Two or three scenarios, side by side, before you commit
Once the shortlist is down to a few countries, the real comparison is a full budget per location: local rates, travel, the incentive on the spend that qualifies, currency and the co-producer's share.
In Tubes you keep multiple budgets per production, work in multiple currencies, allocate costs to co-producers and compare versions side by side. When the decision is made, that scenario becomes the working budget and the cost report follows from it, without rebuilding anything.
Tubes does not apply for incentives for you. It makes the numbers behind the location decision reliable, and keeps them reliable once the shoot starts.
Frequently asked questions
Which country has the highest film incentive?
On paper the Canary Islands (50% on the first € 1m, 45% above), Malta (up to 40%), Italy (40%) and Ireland's 40% for feature films under € 20m lead the table, with the UK's 53% independent film credit worth 39.75% after tax. In practice the answer depends on what qualifies, the cap and whether the fund still has money. Select the candidates above with your own spend to see the net value side by side.
What is the difference between a cash rebate, a tax credit and a tax shelter?
A cash rebate is a grant paid to the production after the spend is audited (Netherlands, Germany, Malta, Hungary). A tax credit is settled through the tax position of a local company and paid out or offset after the tax return (UK, Ireland, France, Spain); Italy's is transferable and usually sold to a bank at a discount. A tax shelter (Belgium) is private financing: investors put money into the production in exchange for a tax break, so the money arrives before the shoot.
Why is the UK's 34% worth 25.5%?
The Audio-Visual Expenditure Credit is treated as taxable income of the production company and taxed at 25% corporation tax. 34% minus a quarter leaves 25.5%. The same applies to the 39% rates (29.25% net) and the 53% independent film credit (39.75% net). Most other schemes pay their rate untaxed.
Do I need a local production company?
Yes, in every scheme on this page. Some want a local co-producer with a share of the rights (Netherlands, Belgium, Germany), some accept a local service company that claims on your behalf (Spain, Italy, France, Hungary), and some expect your own local company or SPV (Ireland, the UK). Budget for the fees and the time this takes.
How reliable are these figures?
Every entry was checked against the fund's own pages or, where those were not reachable, trade press, in September 2026, with the source linked in the table. Schemes change every year (four European schemes changed in 2026 alone), so treat the table as a starting point and confirm the current rules with the fund or your local partner before you budget on them.
Can I suggest a location or correct an entry?
Yes. Use the "Suggest it" form on this page. Tell us the country or region and, if you have it, the scheme name or a link, and we will add or correct it with verified figures.
Which budget template does each fund require?
It differs per fund, and the table links to each one. Some funds only accept their own layout: the Netherlands Film Fund's budget model (also as a Movie Magic template), Portugal's eligible-expenditure workbook, Business Finland's cost breakdown, the Danish total-budget template and the Austrian FISA+ processing document. The Czech and Croatian funds have mandatory form packages in their own language. The UK, Ireland, Spain, Norway, Sweden and Iceland take your own budget and add a claim form, a certificate application or a list of attachments. Germany accepts Sesam, Movie Magic or its own Excel scheme. Where a fund has no public template, the link goes to the page that explains what to file.
Does Tubes apply for the incentive for me?
No. Tubes is production management software: budgeting, planning, cost control and reporting. It lets you build a budget per location scenario, in the right currency, compare the scenarios side by side and then track the actual costs against the one you choose. The application itself goes through the fund and your local partner.
Compare the whole budget, not just the rate
See how Tubes keeps location scenarios, currencies and co-producer shares in one place, from the first comparison to the final cost report.