Estonia 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)
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend30.00
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? Yes
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%
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - The Tartu and Viru film funds are available with an annual budget of EUR150,000 and EUR50,000 respectively. The former offers up to a 20% tax rebate and the latter is up for negotiation but without an application deadline. For 2017, the cash rebate incentive has a fund of EUR1 million. The required minimum spends are as follows: Feature Films - EUR200,000 (EUR1 million min budget), TV Episode - EUR70,000 (EUR200,000 min budget), Animation - EUR100,000 (EUR2 million min budget), Documentary - EUR70,000 (EUR200,000 min budget), Post-production - EUR30,000 (min budget dependent on genre).