Film Estonia cash-rebate

Film Estonia production incentive supports the production of feature films, feature documentaries, animation films, animation series, high-end TV-drama and the post-production of all beforementioned works. An application can be made for international production service or co-production to receive a cash rebate up to 30% on eligible production costs.

Who can apply?
Which projects qualify?
When to apply?
Budget and cash-rebate
When can you expect payment?

Who can apply?

An applicant is a person whose principal area of activity is the production of audiovisual works and that is a company registered in Estonia; or a branch of a company of a Member State of the European Union or a state which is a contracting party to the EEA Agreement and that has been registered in the commercial register in Estonia; or an Estonian subsidiary or branch of a company registered outside a Member State of the European Union or a state which is a contracting party to the EEA Agreement and the parent company of which has operated in the sector of production of audiovisual works for at least two years before the date of submission of the application.

A recipient of support is a foreign company whose principal area of activity is the production of audiovisual works.

Which projects qualify?

The scheme is open for:

  • feature films with a budget of at least € 1 million;
  • feature animation with a budget of at least € 2 million;
  • short animation with a budget of at least € 250 000;
  • animation series with overall budget of at least € 500 000;
  • high-end TV-drama with a budget of at least € 200 000 per single episod;
  • feature documentary with a budget at least € 200 000.

When to apply?

There is no application deadlines, producers can apply at any time during the year. The term for the processing applications is up to 30 days.

Budget and cash-rebate

The level of support is determined by amount of the Estonian production costs that are both eligible and directly spent on parties that are subject to Estonian taxation, multiplied by 20%, 25% or 30%.

Regardless of the support intensity which proceeds from eligible costs of the Estonian production stage, the intensity of the support from the Estonian creative staff is:
– 30% if at least 2 creative empoyees are tax residents of Estonia;
– 25% if at least 1 creative empoyees is a tax resident of Estonia.

When can you expect payment?

The report on costs is audited within 30 days of the submission by the applicant of the documents. The payment is made within 10 days of the date of approval of the report.