Ukrainian 25+5% Cash Rebate


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
  • - Commercials (TV, theatrical, online)
  • - 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 spend30.00
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?
  • - State approx. number of months after completion of audited accounts
  • - End of national fiscal year
Additional incentives or advantages
  • - VAT / GST /Sales Tax recoverable
  • - VAT cancellation applies to services for audiovisual production provided in Ukraine to foreign film studios. There are minimum durations for each type of project: feature films - 74 minutes +, documentaries 52 minutes+, series 40 minutes+, promotional/music videos 20 secs+. The cash rebate should be handled by a Ukrainian production company that has a contract with a foreign entity. The base 25% cash rebate has an added 5% if the final product incorporates elements of Ukrainian culture. A 4.5 and 10% (Kyiv) for the foreign talent fees paid in Ukraine. Projects must apply with the Ukrainian State Film Agency before the end of the filming process and initiate the passage of cultural and production tests of the audiovisual production, preliminary appral of the application is made within 40 days. Within one year from the date of production completion, apply for a concultion on the relevant documents and tests and within ten days from the date of the decision, the rebate is transferred to the account of the film's cultural test.