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Cash Rebates

Cash Rebates

Direct cash payments based on a percentage of qualifying local production spend. Cash rebates are the most common and widely bankable incentive type — many can be discounted pre-production to bridge your cash flow.

67
Rebate Programmes
43
Countries
45%
Highest Rate
67 programmes · 43 countries
🇨🇾

Cyprus

1 programme
Up to 45%
25–45%
▾
🇨🇾Cyprus Film Scheme Cash Rebate
25-35% cash rebate on Cypriot production costs. Up to 45% with additional criteria.
🇫🇷

France

1 programme
Up to 40%
30–40%
▾
🇫🇷Tax Rebate for International Productions
30-40% cash rebate on qualifying French spend for foreign productions shooting in France
🇨🇦

Canada

2 programmes
Up to 40%
30–40%
New Brunswick▾
🇨🇦New Brunswick Film, Television & New Media Industry Support Program - Production Incentive
NB companies: up to 30% all-spend or 40% labour-based. Service productions: up to 25% all-spend or 40% labour-based. Eligible salaries capped at 50% of eligible production costs.
25–32%
Nova Scotia▾
🇨🇦Nova Scotia Film and Television Production Incentive Fund
Stream I (NS-owned): 26% base + up to 16% bonuses. Stream II (non-NS-owned): 25% base + up to 16% bonuses. Bonuses: up to 10% distant location + 2% rural + 1% long duration (>30 days) + 3% NS content.
🇨🇭

Switzerland

3 programmes
Up to 40%
20–40%
▾
🇨🇭PICS Cash Rebate
PICS cash rebate of 20% on Swiss production spend. CHF 6M annual budget.
15–35%
Valais▾
🇨🇭Valais Cash Rebate
15–35% automatic cash rebate on eligible Valais expenditure, capped at CHF 100K per project
30%
Geneva▾
🇨🇭Geneva Cash Rebate
Up to 30% cash rebate on eligible local spend in Geneva, capped at CHF 500K per project, launching in 2026
🇬🇷

Greece

1 programme
Up to 40%
40%
▾
🇬🇷Greece 40% Cash Rebate
40% cash rebate on Greek production spend — one of Europe's highest. EUR 100K minimum spend.
🇲🇹

Malta

1 programme
Up to 40%
30–40%
▾
🇲🇹Malta Cash Rebate
30-40% cash rebate on Maltese spend. Up to 40% for VFX, difficult shoots, or off-peak filming.
🇳🇿

New Zealand

3 programmes
Up to 40%
20–40%
▾
🇳🇿New Zealand Screen Production Rebate — NZ Productions (NZSPR-NZ)
20% grant on qualifying NZ spend for international productions. Up to 25% with uplift for significant economic benefits.
20%
▾
🇳🇿New Zealand Screen Production Rebate — International Productions (NZSPR-International)
40% grant on qualifying NZ spend for official NZ productions and co-productions
20%
▾
🇳🇿NZSPR — PDV (Post, Digital and Visual Effects)
20% grant on qualifying NZ post/VFX spend for international productions
🇳🇱

Netherlands

2 programmes
Up to 35%
35%
▾
🇳🇱Netherlands Film Production Incentive
35% cash rebate on qualifying Dutch production costs. EUR 2M cap per project.
35%
▾
🇳🇱Netherlands Film Production Incentive High-End Series
35% cash rebate for high-end TV series with minimum EUR 2M Dutch spend
🇦🇹

Austria

2 programmes
Up to 35%
30–35%
▾
🇦🇹Film Industry Support Austria Plus
30% cash rebate on qualifying Austrian spend. EUR 55M annual budget. Austria's primary incentive.
25–30%
Vienna▾
🇦🇹Vienna Film Incentive
Cash incentive for international fiction and non-fiction productions (minimum 45 min) filming in Vienna, separate from the Vienna Film Fund
🇷🇴

Romania

1 programme
Up to 35%
30–35%
▾
🇷🇴Romanian Cash Rebate (OFIC)
30-35% cash rebate on Romanian spend. Fast-growing destination for international productions.
🇸🇰

Slovakia

1 programme
Up to 33%
33%
▾
🇸🇰Slovak Cash Rebate
33% cash rebate on Slovak spend — one of the highest in Central Europe.
🇩🇪

Germany

3 programmes
Up to 30%
30%
▾
🇩🇪Deutscher Filmfoerderfonds I (DFFF I)
20-30% cash rebate on German spend for theatrical features, high-end TV, and animation. EUR 200M annual budget.
30%
▾
🇩🇪Deutscher Filmfoerderfonds II (DFFF II)
20-30% cash rebate for productions with minimum EUR 200K German spend. Complements DFFF I.
30%
▾
🇩🇪German Motion Picture Fund (GMPF)
German Motion Picture Fund — selective cash rebate of up to 30% for internationally oriented productions.
🇵🇹

Portugal

2 programmes
Up to 30%
25–30%
▾
🇵🇹PIC Portugal Cash Rebate Incentive
25-30% cash rebate on Portuguese production costs. PIC programme managed by ICA.
30%
▾
🇵🇹PIC Portugal Cash Refund Incentive (Big-Budget)
30% cash refund for international productions spending minimum EUR 500K in Portugal
🇭🇷

Croatia

1 programme
Up to 30%
25–30%
▾
🇭🇷Croatia Cash Rebate
25% cash rebate on Croatian production spend. Game of Thrones filming location (Dubrovnik).
🇹🇷

Turkey

2 programmes
Up to 30%
30%
▾
🇹🇷Turkey 30% Cash Rebate for Films and TV Series
30% cash rebate on Turkish production spend for international productions
18%
▾
🇹🇷Turkey VAT Refund for Foreign Film Productions
18% VAT refund on qualifying Turkish production expenditures
🇸🇪

Sweden

2 programmes
Up to 30%
30%
▾
🇸🇪Västra Götaland Production Rebate (VGPR)
30% cash rebate via Film i Väst for productions filming in western Sweden
25%
▾
🇸🇪Swedish Production Incentive (Produktionsrabatt)
25% cash rebate on Swedish production costs for international and domestic productions.
🇪🇪

Estonia

1 programme
Up to 30%
30%
▾
🇪🇪Film Estonia Cash Rebate
30% cash rebate on Estonian production costs for international productions
🇱🇻

Latvia

3 programmes
Up to 30%
30%
▾
🇱🇻LIAA Foreign Film Production Support
30% cash rebate for productions scoring high on the Latvian cultural test
25%
▾
🇱🇻Riga Film Fund
25% cash rebate for productions with moderate cultural test scores
20%
▾
🇱🇻National Film Centre (NKC) Cash Rebate
20-30% cash rebate on Latvian production costs. Rate depends on cultural test score.
🇵🇱

Poland

1 programme
Up to 30%
30%
▾
🇵🇱Polish Cash Rebate (30% Incentive)
30% cash rebate on Polish spend for feature films, TV series, animation, and documentaries. PLN 15M annual budget.
🇮🇳

India

3 programmes
Up to 30%
30%
▾
🇮🇳Incentive Scheme for Foreign Film Production in India
30% cash rebate on Indian production spend via NFDC film facilitation office
30%
▾
🇮🇳Audio Visual Co-production Scheme
Up to 30% cash reimbursement on qualifying expenditure in India for co-productions
25%
▾
🇮🇳Maharashtra Film Policy
Up to 25% of eligible expenses, plus additional 5% for Marathi or culturally significant films
🇧🇷

Brazil

2 programmes
Up to 30%
30%
▾
🇧🇷RioFilme Cash Rebate (Rio de Janeiro)
30% rebate via Audiovisual Sectoral Fund (FSA) for productions in Brazil
20%
▾
🇧🇷SPCine Cash Rebate (Sao Paulo)
20-30% of eligible expenses for productions in Sao Paulo city/state. First cash rebate programme in Brazil (launched 2021).
🇮🇱

Israel

2 programmes
Up to 30%
30%
▾
🇮🇱Fund for the Promotion of Foreign Productions
30% cash rebate on Israeli production spend. Subject to political risk considerations.
30%
▾
🇮🇱Israel Film Fund — Cash Rebate (Domestic/Co-Production)
30% cash rebate on eligible production costs for feature films and TV series
🇧🇦

Bosnia & Herzegovina

1 programme
Up to 30%
30%
▾
🇧🇦Sarajevo Canton Cash Rebate
30% cash rebate on production costs in Bosnia & Herzegovina
🇦🇱

Albania

1 programme
Up to 30%
30%
▾
🇦🇱Albania Film Cash Rebate
30% cash rebate on Albanian production costs. Newer incentive programme.
🇲🇦

Morocco

1 programme
Up to 30%
30%
▾
🇲🇦CCM Foreign Film Production Support (Aide aux tournages etrangers)
30% cash rebate via CCM. Morocco is a major filming hub (Atlas Studios, Ouarzazate).
🇸🇮

Slovenia

1 programme
Up to 25%
25%
▾
🇸🇮Slovenian Cash Rebate for Foreign Audiovisual Productions
25% cash rebate on Slovenian production spend. EUR 150K minimum spend.
🇳🇴

Norway

1 programme
Up to 25%
25%
▾
🇳🇴Norwegian Film Production Incentive
25% cash rebate on Norwegian production spend. NOK 65K minimum daily spend.
🇩🇰

Denmark

1 programme
Up to 25%
25%
▾
🇩🇰Danish Production Rebate
25% cash rebate on Danish spend through the West Denmark Film Fund. DKK 200K minimum spend.
🇫🇮

Finland

1 programme
Up to 25%
25%
▾
🇫🇮Business Finland Audiovisual Production Incentive
25% cash rebate on Finnish production costs. EUR 150K minimum spend.
🇮🇸

Iceland

1 programme
Up to 25%
25%
▾
🇮🇸Icelandic Film Reimbursement Scheme
25% cash reimbursement on Icelandic production costs. Popular for landscape-heavy productions.
🇨🇿

Czech Republic

1 programme
Up to 25%
25%
▾
🇨🇿Czech Production Incentive (Cash Rebate)
20% cash rebate on Czech spend + 10% bonus on Czech cast/crew labour. EUR 800K cap per project.
🇧🇬

Bulgaria

1 programme
Up to 25%
25%
▾
🇧🇬Bulgarian Cash Rebate
25% cash rebate on Bulgarian spend for international productions. Nu Boyana Studios.
🇷🇸

Serbia

1 programme
Up to 25%
25%
▾
🇷🇸Serbian Film Incentive (Cash Rebate)
25% cash rebate on Serbian spend. Growing filming destination with competitive costs.
🇬🇪

Georgia

1 programme
Up to 25%
20–25%
▾
🇬🇪Film in Georgia Cash Rebate
20-25% cash rebate on Georgian production costs. Growing filming destination.
🇰🇷

South Korea

2 programmes
Up to 25%
25%
▾
🇰🇷KOFIC Location Incentive
25% cash rebate on Korean production spend through KOFIC location incentive
10–25%
▾
🇰🇷Regional Film Commission Cash Rebates (Cheongju, Incheon, Jeju, Busan)
Varies by region: Cheongju and Incheon up to 50%; Jeju 30% up to KRW 100M. Combinable with KOFIC national incentive.
🇿🇦

South Africa

2 programmes
Up to 25%
25%
▾
🇿🇦South African Film and Television Production and Co-Production Incentive
25% of qualifying South African production expenditure for domestic and co-productions. Historically up to 35% effective rate with bonuses.
25%
▾
🇿🇦Foreign Film and Television Production and Post-Production Incentive
25% of qualifying SA production expenditure for foreign productions. Post-production: 25% on minimum R1.5M spend.
🇲🇪

Montenegro

1 programme
Up to 25%
25%
▾
🇲🇪Montenegro Film Cash Rebate
25% cash rebate on Montenegrin production spend
🇦🇲

Armenia

1 programme
Up to 25%
25%
▾
🇦🇲Armenia Film Production Cash Rebate
25% cash rebate on Armenian production costs
🇦🇺

Australia

4 programmes
Up to 20%
20%
▾
🇦🇺Screenwest — PDV Rebate + West Coast Visions
Flat 20% rebate on qualifying post-production expenditure (from 1 July 2025). Highest state-based PDV rebate in Australia. West Coast Visions: up to AU$1M for debut features.
15%
▾
🇦🇺Screen Queensland — Production Attraction Strategy (PAS) + PDV Incentive
Up to 15% PDV incentive on qualifying expenditure. PAS assessed case-by-case. North QLD incentive available for spending >AU$500K in NQ (ends 30 June 2026).
10%
▾
🇦🇺VicScreen — Victorian Screen Incentive
Up to 10% general; up to 15% for majority Victorian-owned companies
10%
▾
🇦🇺South Australian Film Corporation (SAFC) — Production Investment + PDV Rebate
10% of SA production spend (production investment). 10% PDV rebate on min AU$250K PDV expenditure. Payroll tax exemption of 4.95% also available for feature films.
🇨🇳

China

1 programme
Up to 20%
20%
▾
🇨🇳Haikou City (Hainan Province) Tiered Incentive System
Tiered cash rewards for qualifying film and TV productions. Specific rates determined by production scale.
🇦🇷

Argentina

2 programmes
Up to 20%
20%
▾
🇦🇷Buenos Aires Cash Rebate (BAPA)
Up to 20% of qualified local expenditure within Buenos Aires city limits
15%
▾
🇦🇷Rio Negro Province Cash Rebate
Argentina's first provincial cash rebate for international productions. Rate not confirmed in search results.
🇲🇰

North Macedonia

1 programme
Up to 20%
20%
▾
🇲🇰North Macedonia Film Production Cash Rebate
20% cash rebate on North Macedonian production costs
🇮🇹

Italy

1 programme
Up to 13%
10–13%
Lazio▾
🇮🇹Lazio Regional Film and Audiovisual Fund
10% cash rebate top-up from Lazio Region for productions filming in and around Rome