TAX CREDIT
Navarra Film Tax Incentive
Government of Navarra
Last verified 5 Apr 2026 · 14 days ago
45%
Cap per project
€5M
Max public funding
50%
Payment timing
12 months
Reliability
Good
Bankability
Not bankable
Rate conditions
↑ 50%First 3 million euros of deduction base
↑ 50%Animation productions, Basque language, women directors, documentaries, novel direction, short films
Funding tracks
producer-origin
Producers/Co-producers
50% on first 3 million, 45% general rate
50%
service-category
Services for Foreign Productions
35% on first million of Navarra expenses
35%
Territorial spend requirement
If percentage of expenses is lower, deduction base calculated by dividing Navarra expenses by 0.4
40% of grant in regional spend7 shooting days in territory
Overview
Tax deduction for investments in feature films and other audiovisual productions in Navarra, offering up to 50% deduction on the first 3 million euros of eligible costs.
Eligible formats
feature filmtv seriesdocumentaryanimationshort film
Eligibility
Expenditures in Navarra must reach 40% of the investment. Recognition of investment requires procedure with General Directorate of Culture of Navarra Government. Minimum one week shooting in Navarra for service productions.
● Co-production eligible● Service work eligible● Cultural test required● VFX eligible
Source: Government of Navarra · verified 5 Apr 2026