FINLAND

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Not available

Incentive	25% Rebate
Labor
Resident ATL	25%
Resident BTL	25%
Non-Resident ATL	25%
Non-Resident BTL	25%
Qualified Spend
Spend	25%
	Purchases of goods and services, and the rental of equipment and facilities for production purposes from companies liable to pay tax in Finland. Salaries subject to withholding tax, paid to employees who are liable to pay income tax in Finland. Other costs (flat rate) max. 20% of the total sum of salaries and purchases. Other eligible costs may include travel expenses to, from and in Finland, the producer's fee, and overheads. These do not have to be itemized.
Minimum/Caps
Minimum Spend	€350K (film); €350K (TV); €350K (documentaries)
Annual Cap	€9.5M (2023)
Application
	Business Finland will approve costs from the date when the application was registered at Business Finland and all required documentation for the application has been submitted for the processing of the decision.
Additional Requirements
Additional Information	All applicants are required to have a distribution agreement for at least one platform or one territory.
Business Finland Merja Salonen, Product Manager +358 50 5577 974 merja.salonen@businessfinland.fi www.businessfinland.fi/en/for-finnish-customers/services/funding/cash-rebate