TAX CREDIT
National Film and Audiovisual Tax Credit
MiC / Direzione Generale Cinema e Audiovisivo
Last verified 5 Apr 2026 · 14 days ago
40%
Cap per project
€10M
Max public funding
75%
Sessions/year
6
Payment timing
12 months
Reliability
Good
Bankability
Bankable
Territorial spend requirement
EU expenses count up to one-sixth of the 75% territorial spend limit
75% of grant in regional spend
Overview
Italian national tax credit programme for film and audiovisual production, including cinema, TV/web, documentaries, animation and foreign production services.
Eligible formats
feature filmtv seriesdocumentaryanimationshort film
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.
● Service work eligible● Cultural test required● VFX eligible
Upcoming deadlines
2 Feb 2027Application deadline
23 Feb 2027Application deadline
27 Feb 2027Application deadline
17 Mar 2027Application deadline
18 Mar 2027Application deadline
31 Mar 2027Application deadline
Source: MiC / Direzione Generale Cinema e Audiovisivo · verified 5 Apr 2026