Film Estonia

The Film Estonia production incentive is designed to support the production of various audiovisual works, including feature films, feature documentaries, animation films, animation series, high-end television dramas, and the post-production of these works. An application can be made for international production service or co-production to receive a cash rebate up to 30% on eligible production costs.

**Eligibility Criteria:**

• Applicants must be individuals or companies registered in Estonia whose primary area of activity is the production of audiovisual works.
• Companies registered in Estonia, branches of EU Member States or EEA Agreement contracting parties, or Estonian subsidiaries or branches of companies registered outside EU Member States or EEA Agreement contracting parties may apply.
• The parent company of an Estonian subsidiary or branch must have operated in the audiovisual production sector for at least two years prior to the application submission date.
• Recipient of support is a foreign company whose primary area of activity is the production of audiovisual works.

**Qualifying Projects:**

The scheme is open for the following projects:

• Feature films with a budget of at least €1 million
• Feature and short animation films with a budget of at least €250,000
• Animation series with an overall budget of at least €500,000
• High-end television dramas with a budget of at least €200,000 per episode
• Feature documentaries with a budget of at least €200,000
• Post-production of all qualifying projects

There are no application deadlines. Producers can submit applications at any time throughout the year. The processing time for applications is typically up to 30 days.

**Budget and Cash Rebate:**

The level of support is determined by the amount of eligible Estonian production costs directly spent on parties subject to Estonian taxation, multiplied by 20%, 25%, or 30%.

Regardless of the level of support provided by eligible costs incurred during the Estonian production stage, the intensity of support from the Estonian creative staff is:

– 30% if at least two creative employees are tax residents of Estonia;

– 25% if at least one creative employee is a tax resident of Estonia.

When can you anticipate payment?

The report on costs undergoes an audit within 30 days of the submission by the applicant of the supporting documents. Payment is processed within 10 days of the date of approval of the report.