Incentives

Film and TV incentive in Finland

Finland runs the Finnish Production Incentive: a cash rebate worth 25%. 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.

The numbers

Scheme
Finnish Production Incentive
Type
Cash rebate
Headline rate
25%
Minimum local spend
€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
Cap per project
No per-project cap stated; eligible Finnish spend is itself capped at 80% of the total production budget
Funding
Budget-limited Rolling 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
Foreign spend qualifies
No
Currency
EUR

What this means for the cashflow

There is an annual pot and a queue. Applying early in the year matters, and a full pot can push a production to the next round. The production carries the gap until the money arrives, and that is a financing question rather than a budget line.

When it pays: After completion only, based on audited costs; no advance payment.

The detail

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.

What you have to submit

Cost breakdown, Finnish part (Excel), Business Finland. Mandatory attachment to the application; the same breakdown is used for the final cost report.

Building the budget first? Use the free film budget template or the Budget Builder, then map it onto whatever the fund asks for.

How it compares

Counted on the best rate a production can reach after tax, Finland sits at number 27 of the 32 European schemes we track (25%). Work out the net value on your own spend, side by side with up to two other countries, in the incentive comparison.

Pays more

Pays less

Other cash rebate schemes

Shooting there

We list 30 places to shoot in Finland and 9 studios, production companies and post houses, each checked on its own site.

Source

Figures taken from Business Finland and checked on 2026-09-05. Incentives change: confirm the current terms with the fund before you commit a budget to them.

All 32 incentives · Compare them on your own spend · Locations by country

Turning an incentive into a budget?

Tubes brings budgeting, planning and cost control together in one platform, so qualifying spend, the gap until payout and the rest of the finance plan stay in one place.

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