Georgia 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
  • - Commercials (TV, theatrical, online)
  • - Music videos
  • - Short films
  • - Reality TV
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend25.00
Financial cap per production-
Do I have to register/set up a company?Yes
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? No
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?
  • - On completion of principal photography
Additional incentives or advantages
  • - The rebate of GEL 1,000,000 is approved automatically. Projects requesting higher rebate need special approval of the Government of Georgia. The base rate of the incentive stands at 20%. To access the full 25% rebate, productions are required to meet extra criteria including the use of local labour. The minimum spend varies between production types: Feature films/TV series - USD250,000 Everything else - USD150,000. For productions that incur a local spend of more than GEL5 million, special approval is required from the national Government to access the rebate.