Cash Rebate

Productions can benefit from „Film in Georgia“ – incentive scheme, offering 20+5% cash back on qualified local expenditures, including post production and international crew and cast. „Film in Georgia“ is jontly administrated by the Ministry of Economy of Georgia and the Ministry of Culture of Georgia.

Initial 20% has no content requirement or cultural test and productons apply online.

Eligibility Criteria:

International and local productions must be registered as legal entities in Georgia. 

Projects must lead to the production of a feature film, TV film, TV series or mini-series (pilot episodes are eligible), animation, documentary film, commercial, reality show, or music video.

At least 50% of the total production budget should be in place at the time of application.

Expenses must be directly related to the filmmaking process to qualify.

If production qualifies for the rebate, a refund up to 1,000,000 GEL will be approved automatically. Projects requesting a higher rebate require special approval of the government of Georgia

Production in Georgia must be completed within 24 months after acceptance to the rebate program.

Cash Rebate +5%

Additional rebate of up to 5% is a post release part of the scheme and is available if a producton promotes Georgia by meeting the program’s „Cultural Test“.

25%+5% Cash Rebate for qualified expenses in Ukraine.

4.5% and 10% for the foreign talent fees paid in Ukraine. 

What are the qualified expenses?

By qualified we mean the cost of the film production in Ukraine (including salaries and fees, works and services, etc.). Qualified expenses do not include negotiation costs, amortization, interest on loans, travel expenses abroad, and other expenses which are not related to the net cost of the film.

The payment is carried out by Ukrainian State Film Agency through a Ukrainian producer.

The cash rebate procedure, as well as all other relations and communication with the state authorities on that regard, should be handled by a Ukrainian production company, which has contractual relations with a foreign entity.

Provided amounts are for reference only, all the limits are set on the local currency. 

The amount of eligible costs per category is a subject to change due to the fluctuation of the currency exchange rates and changes of the minimum official salary rate in Ukraine, on which the calculation is based on.

The producer may apply for cash rebate within a year since the completion of film production.

It will take up to 60 days from the moment of the cash rebate application to the USFA to the moment of payment of the relevant funds onto the Ukrainian production bank account. Further, the funds should be transferred to the foreign entity invested into the film production.

Apart from that, audiovisual works must pass the Cultural Test, which consists of the production and creative criteria. The cultural criteria has a maximum of 16 points while the production part has a maximum of 26 points. To. Pass the test, the film project has to collect at least 2 points based on cultural criteria and 18 points based on production criteria.

It will take up to 40 days for the USFA and Council to consider the application and make a relevant decision on whether or not the cultural test is passed by the film project.