|Benefit as a % of spend||25.00|
|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.