Apulia International Film Fund


Type of incentiveFilm Fund
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend
Financial cap per production-
Do I have to register/set up a company?
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? No
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: 25.00%
  • - Use Local cast & Crew
  • - TV Broadcast or theatrical distribution contract required
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - The Apulia International Film Fund will reimburse 15% of the production costs incurred in Apulia, thus allowing non-Italian producers to obtain a further 25% tax credit provided for by Italian law. In addition, production companies will enjoy a VAT-free status following international legislation which excludes VAT for agreements between Italian executive producers and foreign producers. As a result, a total saving of 61% is available for non-Italian production companies filming in Apulia. The total amount, including other funds support, may not exceed 50% of the budget. In order to apply, one must provide documents confirming a financial coverage of 60% of the budget.