LITHUANIA FILMING INCENTIVES

Lithuanian Tax Incentives

Overview

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

Specifics

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%
  • - Minimum spend 43000 (in local currency)
  • - Minimum total value of production 80 (in local currency)
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
  • - On submission of audited accounts
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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