Tax incentives for film and TV production around the world


MADRID, Oct 18 (Reuters) – Many countries around the world offer tax rebates or tax credits to attract foreign film or TV productions, as well as animation or video game projects, which can boost local economies.

Spain is trying to catch up, with a 15 percent rebate for international production costs up to a cap of 2.5 million euros ($2.8 million) as it hopes to create jobs and bring unemployment down from 22 percent.

Incentives can be hard to compare, as they contain a wide variety of limits and caveats on exactly what expenses qualify for rebates or on what the mininum spending should be.

In many cases, foreign producers have to partner with local firms to qualify; and in some countries, federal states or autonomous regions have their own schemes.

Below is an outline of some of the most attractive film tax rebates globally.

LOUISIANA (United States)

Up to 40 percent transferable tax credit on production expenditure in the state. To qualify for maximum tax credit, productions must hire labour locally. Credits capped at $180 million per fiscal year for 2016-2018.

Georgia and New Mexico also offer some of the most generous incentives in the United States.


Co-productions with Australian producers can get a tax rebate of up to 40 percent of expenditure on feature films.

Australia also offers rebates to those carrying out post-production work, regardless of where the project was shot.


Cash rebate of up to 40 percent on projects at least partially produced in Colombia. Incentive drops to 20 percent on logistical expenditure, such as cost of hotels and transport.


Tax rebate of up to 32 percent of eligible Irish expenditure. Capped at 50 million euros ($56 million) per project, or if lower at 80 percent of total production cost.


Abu Dhabi offers a 30 percent cash rebate on production spending, with a $5 million cap on feature films. Incentives do not apply to animation.


Cash rebate of 30 percent on production expenditure for foreign projects in Malaysia.


The province of British Columbia offers a 33 percent rebate on labour expenditure. Quebec and Ontario offer some of the most generous incentives in Canada with a special focus on digital animation and special effects projects.


Cash rebate of up to 25 percent of film expenditure, for British films or co-productions, with no cap.


Rebate of 20 percent for non-French projects at least partly made in the country, with a 20 million-euro ($22 million) cap per project. That rises to a 30 percent rebate from 2016, with a 30 million-euro cap.


Tax reduction of 20 percent on expenditure for foreign productions, with potential for higher breaks if post-production takes place in South Africa or for co-productions with local companies.


Offers a 20 percent rebate on expenditure in the country; no overall cap but eligible spend limited to 80 percent of total production budget.


Other European countries offering tax rebate or tax credit schemes for productions include Austria, Croatia, Germany, Iceland, Italy, Macedonia, Malta, the Netherlands and Slovakia.

Sources: Georgia Department of Economic Development, New Mexico Film Office, Texas Film Commission, Louisiana Economic Development, Canada Film Capital Corporation, Irish Film Board, British Film Commission, Abu Dhabi Film Commission, Australian Ministry for the Arts, Finas, Colombian Film Commission,, French Film Commission, German Federal Film Fund, Czech Film Commission, the European Audiovisual Observatory. ($1 = 0.8922 euros) (Reporting by Sarah White; editing by David Stamp)


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