FilmPhilippines Film Location Incentive Program (FLIP)


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
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Music videos
Qualifying productions
  • - Foreign productions


Benefit as a % of spend20.00
Financial cap per production0
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%
  • - Cultural Test
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - • Benefit/incentive will be received within two months of final notification •Successful applicants can receive a 20% cash rebate of the QPPE capped at PHP10 million (USD192,000). • Minimum spend of PHP8 (USD164,000) million of Qualifying Philippine Production Expenditures •As part of your FLIP application, successful applicants can avail of the Film Location Engagement Desk (FLEX) a one-stop-shop assistance provided by the FilmPhilippines Office, for government permits including visas, special working permits (SWP), conditionally-free importation and exportation of qualified production-related equipment and goods, location permits and other available production and logistical support. •Rece tour assistance, location finding service