RUSSIA FILMING INCENTIVES

Russian Rebate System

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

Specifics

Benefit as a % of spend40.00
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%
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - Rebates start at 30%, A subsidy can be increased to 40% in some cases Companies must pass a screening test and meet minimum spending requirements for various audiovisual productions: RUB15 million for live action; RUB3.75 million for documentaries and RUB5 million for animated films. To access 40% subsidy, extra Russian citizens in the film crew, extra shooting days and work in Russia and increased spending is required. The system operator collects data on number of days on pre, post and production in Russia; presence of Russian citizens in creative crew and in production, experience of foreign producer in industry and planned spending on Russian territory for all applicants.

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