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.
More from Variety
'Next Door' Review: Daniel Brühl Plays Himself, Sort of, in His Directorial Debut
Neon Nabs Celine Sciamma's French Drama 'Petite Maman' After Berlin Debut
Hungarian Film and TV Biz Make Play for Global Stage at Berlin Festival
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
Best of Variety
Oscars Predictions: Best Cinematography - 'First Cow' Looks For an Opening With the Cinematographers
'Game of Thrones' Filming Locations in Northern Ireland to Open as Tourist Attractions
Sign up for Variety’s Newsletter. For the latest news, follow us on Facebook, Twitter, and Instagram.