Production Intelligence · League table
Where is best
to shoot?
Film and TV tax credits and cash rebates, ranked on what matters to a producer: the rate, the ceiling, how certain the cash is and whether your format qualifies.
Official sources checked .
- 179
Spain: Canary Islands
Foreign production tax credit (Canary regime)
- Headline
- Up to 54% / 45%
- Type
- Refundable credit
- Cap
- €36m per project; €18m per episode
- Commercials
- Check
Europe's highest headline rate, limited by a 50% aid-intensity ceiling. Applies only to Canary Islands spend, not mainland Spain.
Agencia Tributaria: Canary deduction ↗ - 278
USA: Georgia
Georgia Film Tax Credit
- Headline
- 20% (30% uplift)
- Type
- Transferable credit
- Cap
- None
- Commercials
- Yes
Commercials explicitly qualify, no cap, $500k annual spend per company. Credits are sold, so net cash is slightly below face value.
Georgia Film Office ↗ - 374
Italy
Tax credit for foreign works
- Headline
- 40%
- Type
- Transferable credit
- Cap
- No per-work cap; €20m per company per year
- Commercials
- Check
Only €250k eligible Italian spend required. Credit is used or sold through the Italian executive producer; recognition within 60 days of a complete request.
DG Cinema: foreign works ↗ - 472
USA: New Mexico
Film Production Tax Credit
- Headline
- 25% (up to 40%)
- Type
- Refundable credit
- Cap
- Not published
- Commercials
- Yes
Refundable, no minimum spend, and national or regional advertising qualifies. Uplifts for TV, locations outside Albuquerque/Santa Fe and qualified facilities.
New Mexico Film Office ↗ - 571
UAE: Abu Dhabi
Abu Dhabi rebate + Express TVC
- Headline
- 35% (up to 50%)
- Type
- Cash rebate
- Cap
- Format-specific; confirm with ADFC
- Commercials
- Yes
A dedicated 35% Express TVC route for commercials advertises payment within 30 days. Abu Dhabi spend only, not Dubai.
Abu Dhabi Film Commission: Express TVC ↗ - 671
Ireland
Section 481
- Headline
- 32% (40% VFX)
- Type
- Refundable credit
- Cap
- €125m eligible spend
- Commercials
- Check
Only €125k Irish spend needed, with up to 90% available as early payment. Cultural and industry-development tests apply.
Screen Ireland: Section 481 ↗ - 768
United Kingdom
Audio-Visual Expenditure Credit (AVEC)
- Headline
- 34% (53% indie film)
- Type
- Refundable credit
- Cap
- 80% of core spend; indie relief to £15m core
- Commercials
- No
Payable credit through the corporation-tax return; taxable, so net value is lower than the headline. Only 10% UK spend needed, plus a deep crew and studio base. Not for commercials.
HMRC: AVEC ↗ - 866
Canada: British Columbia
Provincial PSTC + federal PSTC
- Headline
- 36% + 16% (labour)
- Type
- Refundable credit
- Cap
- None published
- Commercials
- Check
Rates apply to qualifying local labour only, not all spend; regional and VFX supplements available. Federal PSTC excludes advertising.
Government of British Columbia: PSTC ↗ - 965
USA: California
Film & Television Tax Credit Program 4.0
- Headline
- 35% base
- Type
- Refundable credit
- Cap
- Qualified spend up to $120m (feature)
- Commercials
- Check
Competitive allocation windows. 90% refundability is paid over five tax years, so cash arrives slowly. $1m budget minimum.
California Film Commission ↗ - 1065
Spain
Foreign production tax credit
- Headline
- 30% / 25%
- Type
- Refundable credit
- Cap
- €20m per project; €10m per episode
- Commercials
- Check
30% of the first €1m of Spanish spend, 25% thereafter. €1m minimum local spend (€200k animation).
Spain Audiovisual Hub ↗ - 1163
Saudi Arabia
Saudi Film Commission incentive
- Headline
- Up to 60%
- Type
- Cash rebate
- Cap
- Not published
- Commercials
- Check
Highest headline maximum, but caps, minimums, award formula and commercial eligibility are not published. Treat 60% as a ceiling, not an expectation.
Saudi Film Commission ↗ - 1263
Iceland
Production reimbursement
- Headline
- 25% (35% large)
- Type
- Cash rebate
- Cap
- None
- Commercials
- No
No cap. The 35% route needs ISK350m spend and 30 working days in Iceland. Commercials and music videos excluded.
Icelandic Film Centre ↗ - 1362
Colombia
CINA tax certificate
- Headline
- 35%
- Type
- Transferable credit
- Cap
- Not published
- Commercials
- Yes
Explicitly includes advertising. Certificates are sold to Colombian taxpayers, so cash received can be below face value. Separate 40% FFC cash rebate excludes ads.
Colombia Film Commission ↗ - 1461
France
TRIP (international tax rebate)
- Headline
- 30% (40% VFX)
- Type
- Refundable credit
- Cap
- €30m credit
- Commercials
- No
From €250k French spend. Scripted fiction with a cultural test and normally five French shooting days. Commercials explicitly excluded.
Film France: TRIP ↗ - 1561
Poland
PISF cash rebate
- Headline
- 30%
- Type
- Cash rebate
- Cap
- PLN15m rebate
- Commercials
- No
Cash, from PLN1m spend for foreign-service features and series (PLN300k documentary). First come, first served. Commercials excluded.
Polish Film Institute ↗ - 1661
USA: New York
Film Production Tax Credit
- Headline
- 30%
- Type
- Refundable credit
- Cap
- No project cap; $700m annual pool
- Commercials
- No
Refundable credit for film and TV. Budget thresholds of $1m downstate, $250k elsewhere, plus facility and local spend tests.
Empire State Development ↗ - 1761
USA: New York
Commercial Production Tax Credit
- Headline
- 20% downstate / 30% upstate
- Type
- Refundable credit
- Cap
- Small annual pools ($4m / $3m), prorated
- Commercials
- Yes
One of the few schemes built for multi-market commercials. Thresholds apply to a company's annual spend; refunds are paid half in the first year, half the next.
Empire State Development: commercial credit ↗ - 1860
Malta
Screen Malta cash rebate
- Headline
- 30% (up to 40%)
- Type
- Cash rebate
- Cap
- Not published
- Commercials
- Check
Cash rebate with a cultural uplift to 40% and a conditional 10% advance. Available through 31 December 2028.
Screen Malta FAQ ↗ - 1957
Czechia
Czech Audiovisual Fund incentive
- Headline
- 25% (35% animation)
- Type
- Cash rebate
- Cap
- CZK450m rebate
- Commercials
- Check
Cash rebate through a Czech service company; calculation base capped at 80% of budget. 2026 minimum spends changed; confirm current thresholds.
Czech Audiovisual Fund ↗ - 2056
Japan
Large-scale production support (IP360)
2026 round closed
- Headline
- 50%
- Type
- Cash rebate
- Cap
- ¥1.5bn per project
- Commercials
- Check
Round-based: the 2026 third round has closed and a new round is not confirmed. ¥800m minimum Japanese spend suits large productions only.
Japan Film Commission ↗ - 2156
Greece
Cash Rebate Greece (CRGR)
- Headline
- 40%
- Type
- Cash rebate
- Cap
- Not published
- Commercials
- Check
Paid after completion and audited costs. Administered by EKKOMED / Creative Greece, successor to EKOME.
EKKOMED: CRGR ↗ - 2256
Canada: Ontario
Ontario Production Services Tax Credit
- Headline
- 21.5%
- Type
- Refundable credit
- Cap
- None
- Commercials
- Check
Applies to all qualifying Ontario production spend and stacks with the federal 16% labour credit.
Ontario Creates: OPSTC ↗ - 2355
Hungary
Hungarian Film Incentive
- Headline
- 30% (up to 37.5%)
- Type
- Cash rebate
- Cap
- Not published
- Commercials
- Check
Cash refund after production, approved through 2030. Up to 37.5% relative to Hungarian spend when eligible foreign costs are included.
National Film Institute Hungary ↗ - 2450
South Africa
Foreign Film & TV Production Incentive
- Headline
- 25% (+5%)
- Type
- Cash rebate
- Cap
- R25m per project
- Commercials
- No
Cash rebate paid after completion. R15m minimum spend. The extra 5% needs SA shoot and post with a qualifying black-owned service company. Commercials excluded.
The dtic: foreign film incentive ↗ - 2547
Australia
Location Offset
- Headline
- 30%
- Type
- Refundable credit
- Cap
- Not published
- Commercials
- Check
Refundable through an Australian permanent establishment. Use the July 2026 guidelines for current thresholds.
Australian Government: Location Offset ↗ - 2646
New Zealand
Screen Production Rebate: International
- Headline
- 20% (25% uplift)
- Type
- Cash rebate
- Cap
- Not published
- Commercials
- Check
Cash rebate from NZ$4m local live-action spend (NZ$250k PDV). New thresholds since 1 January 2026.
NZ Film Commission ↗ - 2738
Germany
German Motion Picture Fund (GMPF)
2026 applications closed
- Headline
- 30%
- Type
- Cash rebate
- Cap
- €20m series / €5m film
- Commercials
- No
Cash grant for high-budget series and films. 2026 applications closed on 20 August 2026; reform legislation is pending, not enacted.
FFA: GMPF ↗
How we score
Each scheme scores out of 100. A big headline rate with a tight cap or slow, uncertain payment should not beat a reliable cash rebate, so we weigh six factors. Schemes with no open application window lose a quarter of their score.
- Headline rate35%
- Cap / ceiling15%
- Cash certainty (rebate or refundable)15%
- Commercials eligible15%
- Minimum spend accessibility10%
- Speed and certainty of payment10%
Read this first
This table is planning guidance, not tax advice or an offer of funding. Headline rates are maximums; eligible spend, caps, cultural tests and application windows vary, and rules change. Gross tax credits are not the same as net cash in the budget. Get written, project-specific advice and approval before committing expenditure.
Schemes we could not confirm from an official source are left out rather than guessed.