National Film and Audiovisual Tax Credit
Key questions
How much does National Film and Audiovisual Tax Credit pay?
National Film and Audiovisual Tax Credit pays 40% of eligible local spend in Italy, capped at €10M per project. Public funding is limited to 75% of the budget. It is bankable, so lenders will typically cash-flow it.
Who is eligible for National Film and Audiovisual Tax Credit?
National Film and Audiovisual Tax Credit is open to feature films, TV series, documentaries, animation and short films. Eligible structures include service productions shooting in the territory. Projects must pass a cultural test. Must pass cultural eligibility test scoring minimum 50 points with at least 35 points in content block.
When is the next National Film and Audiovisual Tax Credit deadline?
The next National Film and Audiovisual Tax Credit deadline is 2 Feb 2027 (application deadline). The fund runs 6 sessions a year.
How do you apply for National Film and Audiovisual Tax Credit?
Applications for National Film and Audiovisual Tax Credit go to MiC / Direzione Generale Cinema e Audiovisivo. Payment usually follows about 12 months after completion. PULPSCREEN last verified these details on 5 Apr 2026.
Territorial spend requirement
EU expenses count up to one-sixth of the 75% territorial spend limit
Overview
Italian national tax credit programme for film and audiovisual production, including cinema, TV/web, documentaries, animation and foreign production services.
Eligible formats
Eligibility
Must pass cultural eligibility test scoring minimum 50 points with at least 35 points in content block. Production expenses in Italy up to 75% of total budget. EU expenses count up to one-sixth of the 75% limit.