Benefit as a % of spend | 30.00 |
Financial cap per production | - |
Do I have to register/set up a company? | No |
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 shooting days: 3
- - Minimum percentage of the film that must be shot in the region: 0.00%
- - Minimum spend 43000 (in local currency)
- - Minimum total value of production 80 (in local currency)
- - Use Local cast & Crew
- - Cultural Test
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When will the benefit/incentive be received? | - - On submission of audited accounts
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Additional incentives or advantages | - - The tax incentives procedures are administrated by the Lithuanian Film Centre. For more information please contact Irma Šimanskytė, email i.simanskyte@lkc.lt.
To access the incentive, productions must incur at least 80% of eligible production costs in Lithuania.
The Lithuanian film tax incentive will run until 1 January 2024
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