Finance

Film Production Incentives: Germany

Incentive: credit for tax Benefits: 20% locally spent Annual Comps & Caps: Criteria: Pass test of culture and percentage; budgets between 1,000,000 & 15,000,000 euros. Eligibility: Production companies which are German End Date: End of 2012

Europe: Film Production Incentives: France

Incentive: rebates for taxes Benefits: local expenditures of 20% up to total cost of production 80% Annual Comps & Caps: half of entire budget or $4,000,000 Criteria: five days of shooting, pass a culture test Eligibility: French Companies End Date: December 2012 review

Film Production Incentives: Iceland

Incentive: rebate in cash Benefits: locally spent dollars up to 20% Annual comps & Caps: none Criteria: pass test- ‘no spend’ Eligibility: all registered companies of production

Film Production Incentives: Ireland

Incentive: funding up front Benefits: 28% of locally spent Annual Comps & Caps: globally spent of 80% Criteria: spent amount to equal tax relief Eligibility: Irish production companies End Date: End of 2012

Film Production Incentives: Israel

Incentive: reduce costs Benefits: 20% Annual Comps & Caps: none Criteria: $2,000,000 min spent locally Eligibility: Israel companies End Date: December 2013

Film Production Incentives: Italy

Incentive: reduction up front Benefits: as much as 25% Annual Comps & Caps: overall 60% of budget Criteria: pass culture test Eligibility: Italian companies

Film Production Incentives: Malta

Incentive: grants/cash Benefits: expenses that are eligible=15-22% Annual Comps & Caps: 80% of entire budget Criteria: 40/100 on specific culture test Eligibility: production companies End Date: End of 2012

Film Production Incentives: New Zealand

Incentive: Grants/cash Benefits: between 15% and 40% of what’s spent locally Annual Comps & Caps: none Criteria: Contain content from New Zealand, local expenditures between $250,000 and $30,000 Eligibility: Companies from New Zealand or those that file tax returns there. End Date: 2012

Film Production Incentives: Singapore

Incentive: rebate/cash Benefits: as much as 50% Annual Comps & Caps: None Criteria: show Singapore positively, locally spent money budget, distribution plan Eligibility: production companies from Singapore End Date: no

Film Production Incentives: South Africa

Incentive: rebate/cash Benefits: 30% locally spent money Annual Comps & Caps: R 290,305,000 Criteria: 4 weeks local shooting Eligibility: Production companies that are South African End Date: End of 2013

Film Production Incentives: Busan, South Korea

Incentive: rebate in cash Benefits: 30% locally spent money Annual Comps & Caps: $85,000 Criteria: Features with distribution agreement Eligibility: any producer End Date: no

Film Production Incentives: Taiwan

Incentive: grant in cash Benefits: 30% total expense for cast & 30% total expense, plus additional 25% possible Annual Comps & Caps: none, $1 million in annual funding Criteria: more than $3 million spent unless Production Company is recognized globally and able to enhance ROC’s image. Eligibility: companies with Government Information Office permission End Date:...

Film Production Incentives: Tobago & Trinidad

Incentive: rebate in cash Benefits: starts at 12.5% thru 30% of locally spent Annual Comps & Caps: $300,000 cap Criteria: $100,000 min spent locally Eligibility: local companies that qualify

Film Production Incentives: UK

Many areas actively seek local filming because of the many benefits that come with it. The benefits aren’t very costly, and usually outweigh the scouting, accounting and legal aspects, such as negotiating and planning. Incentive: tax credit (payable) Benefits: 25% tax credit payable and additional 20% when more qualified expenditures are met. Annual Comps &...

Film Production Incentives: Fiji

Incentive: rebate on tax Benefits: 35% of locally expenditures Annual Comps & Caps: $8,750,000 FJD Criteria: $250,000 min spent; spend more than 35% locally Eligibility: all film companies End Date: no

Film Production Incentives: Cayman Islands

Incentive: rebate/cash Benefits: 20-30% qualifying local expenditures Annual Comps & Caps: $100,000 for each local employee and $2,000,000 total wage Criteria: spend from $50,000-$150,000 dependent on production Eligibility: Companies incorporated on the islands End Date: no

Film Production Incentives: Australia

Incentive: For Australian films that qualify- visual and location (or PDV) producer offset and offsets. Benefits: QAPE of 15% (qualifying local spend); this will include visual and location offsets, as well as work for VFX/digital and post; for qualifying television documentaries/productions 20% and for feature films that qualify 40%. Annual Comps & Caps: There are...

Film Production Incentives: Canada

Type: tax refundable credit Benefits: Qualified expenses on Canadian labor of 16%. Annual Comps & Caps: none Criteria: costs to exceed $1,000,000 worldwide within two years or $100,000 per pilot and series episodes of a half hour or less and $200,000 for episodes over a half hour. Entities Eligible: Canadian permanent establishments which mainly focus...