|Benefit as a % of spend||30.00|
|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%
- - Minimum total value of production 200000 (in local currency)
|When will the benefit/incentive be received?|
- - State approx. number of months after completion of audited accounts
- - End of national fiscal year
|Additional incentives or advantages|
- - Projects qualify if they meet a minimum budget ranging from EUR200,000 for a feature documentary to feature films with a budget of at least EUR1 million.
The level of support provided is determined by amount of Estonian production costs that are eligible and directly spent on parties subject to Estonian taxation. Projects can receive 20%, 25% or 30% depending on how much is spent on Estinian production.
There are two regional film funds that can provide additional funding.