Romania 35-45% Tax Relief


Type of incentiveTax Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Short films
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend35.00
Financial cap per production0
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%
  • - Minimum spend 471273 (in local currency)
  • - Cultural Test
When will the benefit/incentive be received?
  • - On completion of principal photography
Additional incentives or advantages
  • - 20% of the total budget of the project must be spent in Romania. A 10% uplift is applied to the rebate if a geographical area, city or Romania is promoted in the production. Maximum aid cannot exceed EUR10 million (ROM47 million) per project. To access the benefit, total eligible costs must be at least EUR100,000 (RON47,200) There is a EUR50 million annual aid budget, and projects are decided under a first-come, first-served basis.