| DISCLAIMER: Before relying on any of the incentive programs listed here, please consult with an attorney knowledgeable about the applicable laws and make sure to check that the provisions have not changed.
General Information
Eurimages: http://www.coe.int/T/E/Cultural_Co-operation/Eurimages/
Eurimages is the Council of Europe fund for the co-production, distribution and exhibition of European cinematographic works. Eurimages aims to promote the European film industry by encouraging the production and distribution of films and fostering co-operation between professionals.
European Audiovisual Observatory: http://www.obs.coe.int
The European Audiovisuel Observatory website gives information about the audiovisual industry in 35 member States and the European Community.
European Broadcasting Union (EBU): http://www.ebu.ch
The European Broadcasting Union (EBU) is the largest professional association of national broadcasters in the world. It negotiates broadcasting rights for major sports events, operates the Eurovision and Euroradio networks, organizes programme exchanges, stimulates and coordinates co-productions, and provides a full range of other operational, commercial, technical, legal and strategic services.
European Commission: http://europa.eu.int/comm/index_en.htm
Comprehensive information about the work of the European Commission which creates the European Union’s policies for trade, industry, social and economic initiatives, including media and filmmaking.
European Media Landscape: http://www.ejc.nl/jr/emland
This website provides information about the media in several countries in Europe. It gives an overview of the press, audio-visual media, main features of the media policies, professional organizations, recent media developments and sources of more specific information.
Cinema d’Europa Media Salles: http://www.mediasalles.it
Media Salles is an initiative of the EU Media Programme and the Italian Government. The site explains various programs available to Italian filmmakers and production companies.
Nordicom: http://www.nordicom.gu.se
The website of the Nordic Information Centre for Media and Communication Research. The website lists resources, statistics and trends in media covering the Scandinavian countries and Iceland.
Nordic Film & TV Fund (Scandinavia): http://www.nftf.net
Includes information about the Nordic Film & TV fund, which promotes the production of audio-visual projects in the Nordic countries by financing feature films, TV-fiction, TV-series, short films and creative documentaries. Projects considered must be suitable for theatrical release, television broadcasting or other forms of distribution within the Nordic countries.
Peacefulfish: http://www.peacefulfish.com
A general film production website with links and information about film financing programs around the world.
Australia
Ausfilm International
www.ausfilm.com.au
www.dcita.gov.au/filmtaxoffset
The Australian Federal Government has a refundable tax offset for eligible film and television productions. The offset benefit is worth 12.5% of the production's qualifying Australian production expenditure. The refund is claimed by the production company through the company's tax return. A fact sheet, guidelines and application forms are available from the film tax offset page of the Department of Communications, IT & the Arts website at www.dcita.gov.au/filmtaxoffset.
In addition to the Federal tax offset, the Australian States offer a variety of incentives such as location attraction grants, post production incentives, payroll tax rebates, cast and crew wage rebates and subsidized public service resources. The qualification criteria vary from state to state. Contact details for all State Film Offices are available on www.ausfilm.com.au.
Queensland
Pacific Film & Television Commission
www.pftc.com.au
There are many financial benefits in basing your next production in Queensland, including the generous suite of incentives offered by the Queensland Government through the PFTC. These include:
· Payroll Tax Rebate
· Head of Department Incentive
· 12.5% Local Labour Incentive
· Post-Production Incentive
Furthermore, a 12.5% refundable tax offset is available from the Australian Federal Government for projects that spend a minimum $15M AUD on qualifying production activity in Australia.
South Australia
South Australian Film Corporation
www.safilm.com.au
www.safilm.com.au/content.aspx?p=16
Employment rebate
A 10% rebate on all eligible SA labour expenditure on any eligible film or television production. The employment rebate is not a tax rebate and therefore is not tied to a year-end tax return. It can be paid in installments, with the first (potentially largest) installment paid on the first day of principle photography. This means that the production is provided with additional cash flow when it is most useful - during the shoot.
This rebate is in addition to the 6% payroll tax exemption and the tax offset rebate.
The 10% employment rebate is available for drama productions intended for television or theatrical release that hasn’t received production investment from the SAFC and is available to projects with at least 50% of the shoot occurring in South Australia.
Payroll tax exemption
A payroll tax exemption on eligible productions shot in SA reduces the film’s payroll total by approximately 6 per cent. Note that this is an up-front exemption, not a rebate. To be eligible for the exemption, projects must be produced wholly or substantially within South Australia, employ SA residents, and provide significant economic benefits to the State.
Production queries regarding the South Australian Film & Television Employment Rebate can be directed to the Marketing Manager, Stefan Grun at gruns@safilm.com.au or +61 8 8348 9376.
Victoria
Melbourne Film Office
www.film.vic.gov.au/mfo
www.film.vic.gov.au/programs/Program_Pages/MFO_Inc...
In addition to the Australian Government’s 12.5% film tax offset, the Melbourne Film Office offers two highly competitive financial incentive programs.
Belgium
Oostende Film Office
www.oostendefilmoffice.com
www.vaf.be
In Oostende, no use fees for the public domain are demanded for features, TV Series, commercials, documentaries…
In Belgium a federal tax shelter system is available.
Antwerp
Antwerp City Film Office
www.antwerpen.be/filmoffice
www.vaf.be/frames.asp?page=1
In the city of Antwerp, use fees for the public domain are demanded for TV and film-commercials. Use fee 620 EUR a day for the public domain and 1240 EUR a day for filming inside public buildings. No use fees are demanded for features, TV series, short films, documentaries etc.
Brazil
Minas Gerais
Minas Film Commission
www.minasfilmcommission.mg.gov.br
www.cultura.mg.gov.br
RJ
RioFilme Commission
· Information Support
· On call problem solving
· Film Liaison and Location services and Location Scouting upon request
· Liaison support between the producers and all levels and units of government
Canada
Alberta
Alberta Film
www.albertafilm.ca
Alberta has garnered more Academy Award nominations than any other production centre in Canada, Brokeback Mountain being the most recent success. The Alberta Film Development program is a formula grant which provides producers with a contribution of 14% - 23% of TOTAL eligible production expenditures made in the province (equivalent to a labour tax credit of 23-42%) Available to local, national and international producers, the grant increases with Albertan ownership and the employment of Albertan key creative personnel. This government guaranteed grant is accepted at face value by most financial institutions.
Calgary
Calgary Film Commission
Productions in the Calgary region can access provincial and federal programs providing eligibility requirements are met. Contact us for details.
British Columbia
British Columbia Film Commission
British Columbia Tax Credits
The British Columbia Production Services Tax Credit (PSTC) encourages film, television and animation production in BC and can be accessed by a broad range of foreign productions. There are three components:
- The basic PSTC tax credit is 18% of accredited qualified BC labour expenditures effective January 1, 2005.
- The new REGIONAL tax credit is 6% of accredited qualified BC labour expenditures.
- The new DIGITAL ANIMATION or VISUAL EFFECTS tax credit is 15% of accredited qualified BC labour expenditures.
For more information for British Columbia's process, eligibility and time lines contact the program administrator:
British Columbia Film
604.736.7997
Columbia Shuswap Film Commission
www.filmcolumbiashuswap.com
Northern British Columbia Film Commission
www.northernbcfilm.com
www.bcfilm.bc.ca
The Province of BC offers an 18% rebate on BC labour and the Canadian government offers a 16% rebate on Canadian labour. The province also offers an additional 6% rebate on BC labour for those projects that film outside of Vancouver.
Okanagan Film Commission
www.okanaganfilm.com
www.okanaganfilm.com/tax_incentives/index.htm
Productions in British Columbia can access a variety of provincial and federal tax credit programs and if eligibility requirements are met, a producer can combine them to access exceptional savings. Please contact us for details.
New Brunswick
New Brunswick Film
www.nbfilm.com
40% Labour Tax Credit
Nova Scotia
Nova Scotia Film Development Corporation
Tax credit calculated at 35% of eligible Nova Scotia labour costs for productions that occur in the Halifax region or 40% of eligible labour costs for those that occur in other regions of the province. An additional 5% frequent filming bonus to companies for a third project that commences principal photography within a two-year period.
Ontario
Hamilton Film Office, Ontario, Canada
www.hamilton.ca/film
Ontario Media Development Corporation
www.omdc.on.ca/Page3251.aspx
As the Film Commission for the province, Ontario Media Development Corporation works hard to attract and support feature film and television productions shooting on location in Ontario.
Incentives:
The Ontario Production Services Tax Credit (OPSTC) is an 18% credit for film and television productions which include joint ventures that do not fall under an international treaty. The federal Government offers a tax credit of 16% on foreign productions and 25% on domestic productions of Canadian labour costs that can be bundled with the Ontario tax credit.
Agreements with 53 countries make it easy to co-produce with Ontario producers.
The Ontario Film and Television Tax Credit (OFTTC) is a 30% credit for certified international treaty film and television productions. A regional bonus of 10% will be added to the credit rate for productions that shoot in Ontario outside the greater Toronto area.
If you have a computer animated production, you may be eligible for an additional 20% tax credit on eligible labour expenditures. That’s on top of the existing OFTTC or OPSTC. With NO individual cap per production and NO limit on the number of productions that can access our credits, you know up front how much to expect.
Toronto
Toronto Film and Television Office
Offers a dollar discounted to $0.78 for all City of Toronto fees and charges
Quebec
Québec Film and Television Council (QFTC)
www.qftc.ca
www.qftc.ca/tax-credits.php
Figures that speak for themselves: 20%, 20%,16%, +...
Foreign companies often take advantage of the Film or Video Production Services Tax Credit. At both the provincial and federal levels, the tax incentives are based on admissible labour expenditures. Furthermore, the producer is not required to release the film in Québec.
In Québec, the tax credit corresponds to 20% of labour expenditures paid to Québec residents or Québec companies, with no prescribed limit. At the federal level, the tax incentive is 16%, net of any assistance, of eligible labour expenditures within Canada (CISP). This amount is grinded to the Québec rate, offering the producer a net benefit of nearly 33% on all labour spend. Another 20% tax credit exists for digital special effects (VFX) and computer animation. Again, this additional tax credit is labour based, and is compounded to the provincial and federal tax credits above.
Finally, Québec also offers a “green screen” enhancement tax credit, which could amount up to 20% of eligible labour expenditures related to these activities, (depending on the amount of chromatic screen filming for which the shots are then post-produced in Québec). The only other condition is that a prior work agreement is established with a Québec visual effects company.
For more information, please visit our Web site at: www.qftc.ca
Yukon
Yukon Film & Sound Commission
www.reelyukon.com
NOTE - Yukon's Program is a REBATE and not a tax credit. Yukon Funds are delivered to the production within 8 weeks of receiving all required accounting Labour Rebate
The 35% Labour Rebate for dedicated Yukon labour costs directly for the production. For example, in addition to production crew members, the pilot’s portion of a helicopter rental would apply.
Yukon labour content must equal or exceed 25% of the total person days on the Yukon portion of the production (in reality, Yukon labour content will probably be much higher; directors rave about the Yukon crew and producers will save themselves money and time by filling their roster with experienced Yukon residents).
Eligible Yukon labour costs are capped at 50% of total Yukon expenditures.
Travel Rebate. This rebate applies to up to 50% of the cost of travel from Vancouver, Calgary or Edmonton to Whitehorse. The rebate is capped at the equivalent of $2,000 per Yukon production day, to a maximum of $15,000.
There is also a Training Rebate rebate available. Call for more info
Fiji
Fiji Audio Visual Commission
www.fijiaudiovisual.com
Tax Rebate (similar to Australian tax offset)
If a fully-funded production expends in Fiji a minimum F$250,000 of qualifying Fiji expenditure representing at least 35% of the budget, then it can claim back 15% of its Fiji expenditure. Sony Pictures has just received its rebate from shooting 'Anacondas' in Fiji in 2003. This incentive is straight forward to implement and is the one we are encouraging producers to use.
France
Film France, The French Film Commission
www.filmfrance.net
In the Co-production Framework, many sources of financing are available through French producers.
Ile de France Film Commission
www.iledefrance-film.com
www.idf-film.com/?g=62&lg=en
The support fund of the Ile de France Region brings financial help to French and foreign cinematographic and audiovisual producers, on the basis of artistic, economic as well as financial criteria, provided that Ile de France technical industries are hired in sufficient proportions.
The work of the Ile de France Film Commission complements that of the Support Fund. For the year 2006, the Support Fund has a budget of $ 18M.
Germany
Berlin Brandenburg Film Commission
www.bbfc.de
www.medienboard.de
In Germany, a German producer or the German Co-producer can ask for money at the regional film funding institution. The Berlin Brandenburg Film Commission BBFC is a department of the Medienboard which is the regional film funding institution in Berlin and Brandenburg. On top of that there are strong production service companies like Studio Babelsberg that can co-finance due to state guarantees. For further information, please, contact the Berlin Brandenburg Film Commission BBFC.
Hamburg Film Commission
Please check Film Förderung Hamburg's website www.ffhh.de for funding guidelines.
Schleswig-Holstein Film Commission
www.shfc.de
www.m-s-h.org
MSH GmbH
Regional filmfund
Schildstr. 12
23552 Luebeck
Bayern
FFF Film Commission Bavaria
www.film-commission-bayern.de
www.fff-bayern.de
Funding can be applied at the Film Fernseh Fonds Bayern GmbH due to a German co-producer.
Please see website for Bavarian co-producers: www.film-commission-bayern.de
For funding guidelines: www.fff-bayern.de
For information on the new (2007) the German Federal Film Fund: www.ffa.de
Hong Kong SAR
Hong Kong Film Services Office, TELA
www.fso-tela.gov.hk
www.fso-tela.gov.hk/fgf/index.cfm
No monetary incentive simply because there is no sales and services tax in Hong Kong. Service to filmmakers' requests is free.
Iceland
Film in Iceland
www.filminiceland.com
www.filminiceland.com/incentives/
14% reimbursement of the costs incurred in the production of films and television programs in Iceland.
Indonesia
Bali
Bali Film Commission
Indonesia is a tax free haven for foreign artists. And although Indonesia has no tax rebates or incentives in place, we are able to cut most production budgets by 10-20% right off the top.
Ireland
Irish Film Board
www.irishfilmboard.ie
www.irishfilmboard.ie/ir_location.php
Incentives:
· 20% tax break on Irish spend
· Experienced Irish co-producers
· No sales tax
· 12.5% corporate tax rate
· Network of Film Commissions offering free support
County Louth
The Louth, Newry & Mourne Film Commission
Producers can avail of both Section 481 in the Republic of Ireland and New UK Treasury Tax Credit Scheme in the North of Ireland without leaving the Film Commission region. Both Ireland and Northern Ireland are able to avail of the EU Convention for Co-productions too! There are many financing schemes including Made in N.I. Lottery Fund and the Regional Support Fund Loan which can work in our region.
Italy
Napoli
Campania Film Commission
Local Film Fund
· (70.000 euros per Feature Film)
· (20.000 euros per Documentary Film)
· (3.000 euros per Short Film)
Tax Rebate
· Free shooting permits and authorizations
· Lots and lots of discounted services
Jamaica
JAMPRO/Jamaica Film, Music
15% rebate on all goods and services purchased in Jamaica
Netherlands
Rotterdam Film Fund & Rotterdam Film Commission
www.rff.rotterdam.nl
www.rotterdam.com/
The office of the Rotterdam Film Commissioner, established in 1999, strives to be a facilitative focus for the increasing number of domestic and foreign producers who wish to film and work in the Rotterdam region. It provides information about locations, studios, local services that are available, and professionals active in the film industry. It mediates during the establishment of contacts and applications for financial support and is an intermediary between producers and municipal services. The office does this free of charge and with a minimum of unnecessary red tape.
New Zealand
Film New Zealand
www.filmnz.com
www.nzfilm.co.nz/regulatory_approvals/large_budget...
Film Wellington
www.filmwellington.com
Film South New Zealand
www.filmsouth.com
Large Budget Screen Production Grant
Under the LBSPG scheme an eligible project will be granted a sum totaling 15% of the Qualifying New Zealand Production Expenditure (QNZPE) provided the production spends a minimum of NZ$15million QNZPE.
The Grant is now also be available to productions undertaking only post digital visual effects (PDV) work in New Zealand where the value of the QNZPE on a single production is between NZ$3 million and NZ$15 million.
For television series, individual episodes which have completed principal photography within any 12 month period and with a minimum average spend of NZ$500,000 per commercial hour, may be bundled to achieve the total QNZPE of NZ$15 million.
Other productions may be bundled together provided there is a minimum QNZPE of NZ$3 million per production to reach a total QNZPE of NZ$30 million within a 24 month period.
Republic of Korea
Seoul Film Commission
www.seoulfc.or.kr
www.seoulfc.or.kr
Film Production Support Program
Starting in 2007, the Seoul Film Commission will give incentives to foreign production companies shooting on locations in Seoul or to produce a movie in Seoul. Seoul Film Commission will provide up to 25% (up to 100,000 USD) of the budget related to shooting in Seoul.
Location Scouting Support Program
Furthermore production companies scouting shooting locations in Seoul will be supported with free air tickets and accommodations in Seoul. Detailed info about the programs as well as the applications forms will be available at the website starting April 2007.
Jeollabuk-Do
Jeonju Film Commission
Supporting program: Producers/organizers of short or feature length film project, television drama, music video and/or commercial project can submit an application to the Jeonju Film Commission in advance to benefit from this program.
· Information on the Jeonju and Jeonbuk areas.
· Information on available accommodation, transportation, rental
equipment, etc.
· Recommendations of shooting locations, photographs and moving
images.
· Location scouting with a location guide (In the case that a guide is
not available the location site can be explored in detail by a Jeonju
Film Commission staff member.)
· Cooperation with events such as pre-production press conferences.
Singapore
Singapore Film Commission
www.sfc.org.sg
www.sfc.org.sg/funding/funding.shtm
Singapore offers several incentive and financing plans including:
· SFC Co-Investment Scheme
· Film Incubator Programme
· Short Film Grant
· Project Development Scheme
· Script Development Grant
· Overseas Travel Grant
Please check out the Singapore Film Commission website for more details about these plans.
Spain
Barcelona-Catalunya Film Commission
www.barcelonafilm.com
www.barcelonaplato.bcn.es/html2/en/quees.html
Tenerife
Tenerife Film Commission
www.tenerifefilm.com
www.zec.org
The Canary Islands Special Zone offers special incentives to those companies that set up a company in the Canary Islands
Sweden
Dalarna
Film I Dalarna
Can offer support with location scouting, and with all the preparations including transports, living arrangements, organizing permits, information from local contacts and authorities, all in order to get the production off to a successful start.
Trinidad and Tobago
Trinidad & Tobago Film Company Ltd.
Film Incentives have been introduced and are very attractive offering between 12.5% to 30% rebates for projects shot on location.
United Kingdom
UK Film Council
www.ukfilmcouncil.org.uk
www.ukfilmcouncil.org.uk/filmmaking/filmingUK/taxr...
The benefits of qualifying as a British film attract many international productions to the UK. Working towards and attaining qualification provides a number of advantages; productions are eligible to apply for national funding and for the benefits of the UK’s tax relief structures.
Qualifying as a British film - Films can qualify as British in one of three ways:
· One of the UK’s official co-production treaties
· The European Convention on co-production
· The Cultural Test (Schedule 1 to the Films Act 1985)
Accessing UK tax relief - Tax relief is available for British qualifying films. Films must either pass the Cultural Test or qualify as an official co-production.
Films must be intended for theatrical release. Films, including those made under official co-production treaties, must reach a minimum UK spend requirement of 25%.
Tax relief is available on qualifying UK production expenditure up to a maximum of 80% of total qualifying costs. The Film production company (FPC) responsible for the film needs to be within the UK corporation tax net.
Value of UK tax relief:
· For films that cost up to £20 million, the FPC can claim an enhanced deduction of 100% with a payable cash element of 25% of UK qualifying film production expenditure.
· For films that cost over £20 million, the FPC can claim an enhanced deduction of 80% with a payable cash element of 20% of UK qualifying film production expenditure.
England
Film London
www.filmlondon.org.uk
www.filmlondon.org.uk
No Local incentives other than practical incentives and discounts.
North West Vision
www.northwestvision.co.uk
www.northwestvision.co.uk/funding
· Free film liaison service with experienced staff
· Funding and co-production opportunities
· On-line crew and facilities database
· On-line searchable locations library
· Printed production guide
· Competitive facility & crew rates (30% cheaper than London)
· Film Friendly infrastructure
· International airport
Guernsey
Guernsey Film Commission
www.filmguernsey.com
www.guernseyfilms.com
For short shoots the Film Commissioner can act as a Location Manager and pre-shoot will act as a location scout. There may be a charge for the services of the commission but there is no permitting scheme operating in the Islands. Many locations are available free of charge and the Island is extremely film friendly. To discuss your project contact Jason Moriarty in the first instance.
Scotland
Scottish Screen
www.scottishscreenlocations.com <http://www.scottishscreenlocations.com>
www.scottishscreen.com <http://www.scottishscreen.com>
Scottish Screen runs a range of funding schemes, from script development and short film funds to production funding and new media initiatives. Funding is to support the Scottish film industry, and there are always co-funding opportunities with Scottish producers. So far there have been a number of successful co-productions with European countries. Recce funds are available for travel and accommodation within Scotland from the Locations department. Free copies of Film Bang, the production guide for Scotland, are also available.
Wales
Wales Screen Commission
www.walesscreencommission.co.uk
www.financewales.co.uk/eng/support.php/c_type=cont...
The Creative IP Fund for Wales can provide investment from £50,000 up to £700,000 on projects which have at least 60% of their funding in place. Investment is in the intellectual property content of the project and not in the production company. Projects must also demonstrate an economic benefit to Wales.
· UK tax credits apply.
· Free and comprehensive film commission support service.
· Production costs estimated at 30% lower than London and the South east.
· Experienced local crew and wide range of technical facilities.
· Searchable databases for crew, facilities and accommodation via website.
· Friendly and enthusiastic team of experienced staff.
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