Portugal’s Cash Rebate: How It Works

Cash Rebate of 25-30% on eligible local spend, as determined by a cultural test.

Minimum eligible spend of €500,000 ($610,000) for fiction and animation and €250,000 ($305,000) for documentaries and post-production.

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Total €12 million ($14.6 million) for all projects in a year, with maximum of €4 million ($4.9 million) per project (Note: the management authority has the funds and legal autonomy to expand these limits in function of specific projects)

Attributed on first-come, first-served basis. Decision within working 20 days.

Upfront payments paid in installments.

Production expenditures incurred in Portugal, provided by persons or companies, qualify as eligible expenses if subject to tax liability in Portugal.

Production expenses related to production activities carried out in Portugal, but contracted with service providers established in other E.U. countries or the European Economic Area, are considered to be eligible expenses, up to a limit of 20% of eligible expenditure in Portugal.

Total eligible expenses may include up to 35% above-the-line eligible expenses, subject to a sub-limit of 10% per specific items.

For further information: www.portugalfilmcommission.com

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