Directory

Film and TV incentives in Europe

32 schemes, each read from the fund's own published terms and checked on 2026-09-05. Open a country for how its scheme works, what it is worth after tax and when it actually pays, or work out the net value on your own spend in the incentive comparison.

Ranked by what a production can reach

Best rate after tax, before caps and before the assumptions that depend on your production. The comparison tool does the rest.

• Canary Islands (Spain) 50% / 45%
• Ireland 32%
• Italy 40%
• Malta 30% to 40%
• Greece 40%
• Estonia Up to 40%
• United Kingdom 34%
• Belgium 38-40% net effect
• Netherlands Up to 35%
• Iceland 25% (35% for large productions)
• Slovakia 33% (14% on foreign crew fees)
• Germany 30%
• France 30% (40% VFX-heavy)
• Spain (mainland) 30% / 25%
• Portugal 30% / 25% (large track); 30% to 40% (medium track)
• Hungary 30% (up to 37.5% with foreign costs)
• Poland 30%
• Austria Up to 30% (35% with Green Bonus)
• Romania 30%
• Serbia 25% (30% above €5m local spend)
• Lithuania Up to 30% of the production budget
• Latvia 30%
• Czech Republic 25% (35% animation and VFX)
• Norway Up to 25%
• Croatia 25% (up to 30% in less-developed regions)
• Denmark 25%
• Finland 25%
• Sweden Up to 25%
• Bulgaria 25%
• Slovenia Up to 25%
• Switzerland 20% (40% for minority co-productions and technical costs)
• Luxembourg No automatic rate (selective)

Tax credit 6

A credit against tax, claimed through a return. It is reliable, but it arrives after the filing rather than during the shoot, and in some countries it is itself taxable.

• Canary Islands (Spain) Art. 36.2 with Canary Islands uplift (REF) · 50% / 45% · Paid: Through the tax position of a Canary Islands service company
• Ireland Section 481 Film Tax Credit · 32% · Paid: Up to 90% in advance, balance on completion
• Italy Tax credit for international productions · 40% · Paid: 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 once
• United Kingdom Audio-Visual Expenditure Credit (AVEC) · 34% · Paid: After the corporation tax return
• France Tax Rebate for International Production (TRIP / C2I) · 30% (40% VFX-heavy) · Paid: After the fiscal year, via the French line producer
• Spain (mainland) Tax deduction for international productions (Art. 36.2) · 30% / 25% · Paid: Through the tax position of a Spanish service company

Cash rebate 21

A payment on approved local spend, usually claimed after delivery or in stages. What matters is the queue: most cash rebates run from an annual budget.

• Malta Malta Cash Rebate · 30% to 40% · Paid: 10% advance, balance after final audit
• Greece Cash Rebate Greece (CRGR) · 40% · Paid: After completion and audit, within 3 months of the completion certification decision
• Estonia Film Estonia production incentive · Up to 40% · Paid: Costs audited within 30 days of filing, payment within 10 days of approval
• Netherlands Netherlands Film Production Incentive · Up to 35% · Paid: In instalments under the implementation agreement; the final amount is set on the audited qualifying spend
• Iceland Reimbursement of film production costs · 25% (35% for large productions) · Paid: After completion and audit, in ISK
• Slovakia Slovak Audiovisual Fund cash rebate · 33% (14% on foreign crew fees) · Paid: After all eligible costs are paid and the final balance sheet and auditor's report are delivered
• Germany DFFF I / DFFF II / GMPF · 30% · Paid: Four instalments of 25%: start of shoot, mid-production, rough cut, final audit
• Portugal SCRI.PT cash rebate (RIPAC) · 30% / 25% (large track); 30% to 40% (medium track) · Paid: Large track: after completion, by the end of April of the following year; medium track: four instalments from contract signature
• Hungary Hungarian Film Incentive · 30% (up to 37.5% with foreign costs) · Paid: After audit, in HUF
• Poland Polish cash rebate (PISF) · 30% · Paid: After the final report is verified, in PLN
• Austria FISA+ (Filmstandort Austria) · Up to 30% (35% with Green Bonus) · Paid: In three instalments: 30% at the start of the Austrian shoot, 40% after Austrian shooting wraps, 30% after final audit
• Romania State aid scheme for audiovisual production (30% cash rebate) · 30% · Paid: Into a Romanian Treasury account within 120 days of the Film Commission approving the payment request
• Serbia Incentive programme for investors in audiovisual production · 25% (30% above €5m local spend) · Paid: Within 60 days of final approval, after an audit filed within 45 days of completion
• Latvia Co-financing programme for foreign film productions · 30% · Paid: After the work in Latvia is finished and the eligible costs are approved; the decision on the application takes about a month
• Czech Republic Czech production incentive (Audiovisual Fund) · 25% (35% animation and VFX) · Paid: After completion, in CZK; since 2026 the registration decision no longer states the amount and payment can take up to 2 years
• Croatia Filming in Croatia Production Incentive Programme · 25% (up to 30% in less-developed regions) · 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
• Denmark Danish Production Incentive Scheme · 25% · Paid: 70% once the auditor-endorsed financing plan is in, 30% after the final report is approved
• Finland Finnish Production Incentive · 25% · Paid: After completion only, based on audited costs; no advance payment
• Sweden Swedish Production Incentive · Up to 25% · Paid: After completion, claimed within 3 months
• Bulgaria Film Incentive Scheme (rebate on costs under the Film Industry Act) · 25% · Paid: After completion and verification; if the annual budget is exhausted the payment moves to the next calendar year
• Slovenia Cash rebate for investment in audiovisual production · Up to 25% · Paid: After production or post-production in Slovenia ends, on a final report and audited statement

Tax shelter 2

Private investors fund the production in exchange for a tax advantage. The headline percentage is the investors' benefit, not yours: what reaches the budget is what is left after their return and the intermediary's fee.

• Belgium Belgian Tax Shelter · 38-40% net effect · Paid: Up front: it is financing, not a rebate
• Lithuania Lithuanian Film Tax Incentive · Up to 30% of the production budget · Paid: During production, as soon as a Lithuanian donor is signed up; the investment is not repayable

Selective fund 3

A jury or committee decides, so it is not an entitlement. Budget for the possibility that the answer is no, and for the rounds that decide when you can apply.

• Norway Norwegian Film Production Incentive · Up to 25% · Paid: After completion, in NOK
• Switzerland Filmstandortförderung Schweiz (FiSS) · 20% (40% for minority co-productions and technical costs) · Paid: 60% of the committed amount at the start of shooting, the balance on the final statement
• Luxembourg Aide financière sélective (AFS) à la production · No automatic rate (selective) · Paid: In instalments under a contract with the Fund; the AFS is an advance on receipts and is repayable from the first euro

How to read these numbers