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BULGARIA

Europe Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Legislation/
Guidance

Not available
Incentive25% Rebate
Labor
Resident ATL25%
Resident BTL25%
Non-Resident ATL25%
Non-Resident BTL25%
Qualified Spend
Spend25%

Eligible costs are all costs for goods and services incurred on the territory of the Republic of Bulgaria, which are directly related to the pre-production, production, and post-production of the project, and incurred by the applicant to:

  • Individuals and legal entities registered under Bulgarian legislation;
  • Natural persons registered under the legislation of a Member State of the EU, or of another state party to the Agreement on the European Economic Area, or of the Swiss Confederation, whose income generated from a source in the Republic of Bulgaria is subject to final tax under Bulgarian law, up to 20% of the total eligible costs 

Minimum/Caps
Project Cap€1M
Annual Cap€4M
Application

Applications are reviewed on a first-come-first-served basis. Applications will be reviewed by a committee at the National Film Center (NFC), one month after submitted. Seven days after the committee’s session, the NFC will publish approved projects on its website. Once approved, projects will have up to 12 months to apply for the rebate amount. Projects that begin production in Bulgaria prior to the initial application, will not be eligible for the rebate.

Additional Requirements
Cultural TestYes
Local Production CompanyYes
Additional Information

All documents, including the script, must be submitted to the NFC in the Bulgarian language.

Bulgarian Film Commission

Jana Karaivanova, CEO

917.822.5362

jana@bulgarianfilmcommission.org

https://bulgarianfilmcommission.org/plan-your-production/cash-rebate/

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