MONTENEGRO FILMING INCENTIVES

25% cash rebate scheme

Overview

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
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend25.00
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? 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 100000 (in local currency)
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
    Additional incentives or advantages
    • - To access the rebate, funds for the realization of the cinematographic work in Montenegro are not provided from the budget of Montenegro or the Center. Minimum local spend EUR100,000. As a producer or co-producer, they must have at least one feature film publicy displayed. The producer/co-producer has previously settled all taxes, contributions and other fiscal obligations by law.

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