Choose a state to view it’s film incentives below the map.
Puerto Rico Film Incentives
| Type of Incentive | 20-40% Transferable Tax Credit |
| Project Criteria | Resident ATL: 40% Resident BTL: 40% Non-Resident ATL: 20% Non-Resident BTL: 20% Minimum Spend: 0K Project Cap: None Compensation Cap: None |
| Program Guidelines | Annual Cap: $ 50M Screen Credit: Yes CPA Audit: Yes |
| Additional Considerations | Loan-out Registration: Yes Non-residents become residents after 183 days living in Puerto Rico and qualify for the 40% tax credit. |
| EP Services Offered | Advisory Services Administration Tax Credit Financing Tax Credit Placement |
| Eligible Production Types | Feature Films Scripted Television Reality Television Documentaries Video Games Webisodes Talk Shows Game Shows Commercials |
| Location Production Needs | Beaches/Ocean Lakes/Rivers Forests City |
| Film Commission | Pedro Piquer, Film Incentives Program Manager 355 F.D. Roosevelt Ave, Suite 101 Hato Rey, PR 00918 787.402.2608 Pedro.Piquer@ddec.pr.gov |
Choose a province to view it’s film incentives below the map.
Germany Film Incentives
| Type of Incentive |
25% Grant Local Production Company Required: Yes |
| Project Criteria | Minimum Spend: GMPF – €25M (film), €1.2M (TV); DFFF – €1M (film), €200K (documentaries); DFFF II – €8M (film)Project Cap: GMPF – €2.5M (film), €2.5M (TV); DFFF – €4M; DFFF II – €25M |
| Qualified Spend |
Services must be provided by a vendor established in Germany.
|
| Program Guidelines | Screen Credit: No Cultural Test: Yes |
| Additional Considerations |
German Federal Film Fund (DFFF) and German Motion Picture Fund (GMPF) can be combined and also stacked with regional German subsidies. The DFFF II is supplementary to the DFFF. See guidelines here. |
| EP Services Offered | Advisory Services Administration Tax Credit Financing |
| Eligible Production Types | Feature Films Scripted Television Documentaries |
| Location Production Needs | Rural Snow Beaches/Ocean Mountains Lakes/Rivers Forests City |
| German Federal Film Fund | Christiane Raab ++49 331/7 43 87 31 location@medienboard.de www.dfff-ffa.de/en.html |
United Kingdom Film Incentives
| Type of Incentive | 25% Refundable Tax Credit |
| Project Criteria | Resident ATL: 25% Resident BTL: 25% Non-Resident ATL: 25% Non-Resident BTL: 25% Minimum Spend: 10% of costs Project Cap: None |
| Qualified Spend |
A minimum of 10% of costs must be spent on UK qualifying production expenditure.
|
| Program Guidelines | Screen Credit: No CPA Audit: Yes Cultural Test: Yes |
| Additional Considerations |
Tax relief is available for British qualifying films and TV. Films must be intended for theatrical release. TV must be intended for broadcast (including via the internet). Reliefs also available for animation programming, children’s TV and video games. |
| Production Resources |
|
| Additional Considerations | Advisory Services Administration Tax Credit Financing Tax Credit Placement Payroll |
| Eligible Production Types | Feature Films Scripted Television Documentaries Animation Video Games |
| Location Production Needs | Rural Beaches/Ocean Mountains Lakes/Rivers Forests City |
| British Film Commission | Kattie Kotok, EVP U.S. Production +1.310.843.2909 info@britishfilmcommission.org www.britishfilmcommission.org.uk |
Australia Film Incentives
| Type of Incentive | Rebate |
| Sub-jurisdictions | Australia – Location Offset Australia – PDV Offset Australia – Producer Offset |
| Program Guidelines | Annual Cap: None Sunset Date: None Cultural Test: No |
| Additional Considerations |
The federal government incentives (Producer Offset, Location Offset, and PDV Offset) are mutually exclusive, but can be combined with state government incentives and funding. State government incentives include:
|
| Production Resources |
|
| Production Resources | Advisory Services Administration Tax Credit Financing |
| Eligible Production Types | Feature Films Scripted Television Reality Television Documentaries Animation |
| Location Production Needs | Rural Suburban Snow Tropical Beaches/Ocean Mountains Lakes/Rivers Deserts Forests City |
| Administrative Guidance | Incentives Factsheet 2018 |
| Ausfilm | Nick Herd, Manager, Policy and Research 38 Driver Ave, Moore Park Sydney, NSW 2021 +61.2.9383.4556 nick.herd@ausfilm.com.au www.ausfilm.com.au |
