Greece: film and television production incentives (cash rebate) program
GREEK FILM AND TV CASH REBATE PROGRAM
IN BRIEF
Greek Cash Rebate Rate
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40% on eligible production cost spent in Greece.
Minimum eligible spend
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100,000€ for films
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25,000€ per TV episode + total minimum for TV series at 100,000€ / 15,000€ per TV episode (70 episodes minimum + total minimum for TV series at 100,000€)
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60,000€ for shorts and animated films
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60,000€ for documentaries
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20,000€ per episode (docuseries + total minimum for docuseries at 60,000€)
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30,000€ for digital games.
Eligible budget ratios
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Maximum eligible production cost: up to 80% of total budget.
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Maximum eligible above-the-line (ATL) spend: up to 25% of the maximum eligible production cost.
Maximum cash rebate
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12 million Euros per project.
Eligible Expenses
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All production and post-production related cost including:
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Insurance premiums and completion bond guarantees (5%)
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Production service company’s fee (10%)
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Fuel expenses up to 0,02%
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Cash receipts up to 0,005%
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Per-diems
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Travel expenses: from - to Greece + domestic.
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Dubbing / Subtitling.
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Ineligible expenses:
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expenses for financial assets,
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fixed assets and their depreciation,
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marketing, promotion and communication costs.
Application time-frame
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Up to ten (10) days prior to the project's 1st day of principle photography in Greece.
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Applications through www.ekome.media
Rebate time-frame
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Within six (6) months from project completion (wrap) in Greece.
Special Provisions for High Budget Productions
For projects with eligible expenses over eight (8) € milliom:
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Scriptwriter and director’s fees,
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Salaries of crew and cast for feature films,
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or expenses for rights to use images – voices, character design and source code, for cultural and educational digital games
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Invoices for non-resident labour, issued by physical entities or companies or other legal entities with registered office or permanent establishment in a foreign state cannot exceed 50% of the total eligible expenses.