TAX CREDIT

Basque Country Film Tax Incentive

Basque Government (Provincial Tax Office)

Last verified 5 Apr 2026 · 14 days ago

35–70%

Max public funding

60%

Payment timing

12 months

Reliability

Good

Bankability

Not bankable

Rate conditions

↑ 60%Expenses in Bizkaia >50%

↑ 50%Expenses in Bizkaia 35-50%

↑ 40%Expenses in Bizkaia 20-35%

↓ 10%Basque as source language bonus

Territorial spend requirement

Tiered rates based on percentage of expenses spent in Bizkaia territory

20% of grant in regional spend

Overview

The Basque Country Film Tax Incentive provides tax credits up to 70% for audiovisual productions, with rates based on territorial spend in Bizkaia and additional bonuses for Basque language content.

Eligible formats

tv seriesanimationshort film

Eligibility

Legal entities or natural persons with registered address or residence in Bizkaia. Requires cultural certificate from ICAA or autonomous community bodies. Must deposit copy in Basque Film Archives.

● Co-production eligible● Cultural test required

Visit official page ↗Apply →

Source: Basque Government (Provincial Tax Office) · verified 5 Apr 2026