40% Cash Rebate


Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Video/online gaming production
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend40.00
Financial cap per production-
Do I have to register/set up a company?Optional
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Cultural Test
When will the benefit/incentive be received?
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - In order to access the incentive, feature film and documentary productions must meet a minimum spend of EUR100,000. Documentaries must spend EUR60,000. TV series must spend EUR15,000-25,000 per episode. Digital Games must meet a minimum spend of EUR30,000. Short films must meed a minimum of EUR60,000 There is no financial cap per production. Financing of the rebate is guaranteed through the Greek Public Investment Programme and amounts to €75 million available for the years 2018 to 2022. The Greek cash rebate can now serve as collateral for producers to obtain funds through the Greek banking system. The amount is payable no later than six months after the completion of production works provided that all prerequisites of laws No. 4487/2017, No. 4563/2018 and No. 4704/2020 have been met.