PORTUGAL
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
| Incentive | 25%-30% Rebate |
| Labor | |
| Resident ATL | 25-30% |
| Resident BTL | 25-30% |
| Non-Resident ATL | 25-30% |
| Non-Resident BTL | 25-30% |
| Qualified Spend | |
| Spend | 25-30% |
All production expenditures, either provided by persons or companies, qualify if they are subject to tax liability in Portugal. Production expenditures related to production activities carried out in Portugal, but contracted in another EU member state qualify until the limit of 20% of total qualified spend. Click here for a list of qualified expenditure. | |
| Minimum/Caps | |
| Minimum Spend | €500K (fiction and animation); €250K (documentaries) |
| Project Cap | €4M |
| Application | |
Applications are accepted on a first come, first served basis. Applications must be submitted by email. See film office website for more information. | |
| Additional Requirements | |
| Cultural Test | Yes |
| Additional Information | Above-the-line expenses are considered QPPE until the limit of 35% of total QPPE. |
Portugal film Commission+351.213.230.800 mail@portugalfilmcommission.com https://portugalfilmcommission.com/en/ | |