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Greece Film Tax Incentives

40% Cash Rebate & 30% Tax Credits for International Productions

Greece's Competitive Film Incentive Program

40%

Cash Rebate

On eligible expenses incurred in Greece

30%

Tax Credit

Additional tax relief on production costs

50-60%

Total Savings

Combined incentives for qualifying productions

Greece offers one of Europe's most competitive film incentive programs, combining a generous cash rebate with additional tax benefits to attract international productions to our stunning locations.

Cash Rebate Greece (CRGR) Program

Program Overview

The Cash Rebate Greece (CRGR) Program was established with Law No. 5105/2024 «Creative Greece», providing a 40% cash rebate on eligible expenses for international productions filming in Greece. This competitive incentive is designed to attract high-quality film, television, and digital content productions to Greece's diverse locations.

  • 40% cash rebate on qualifying Greek expenses
  • Cap rebate amount at €8 million per production
  • Payment after 6 months of production completion
  • Can be combined with 30% tax credit for total savings up to 60%

Eligible Productions

  • Feature films (fiction and documentary)
  • TV movies and series
  • Mini-series
  • Animated films and series
  • Digital games
  • International co-productions

Non-Eligible Productions

  • Commercials and advertisements
  • Reality TV shows
  • TV game shows
  • Sports broadcasts
  • Current affairs programs
  • News programs

Minimum Spending Requirements (2024)

Film and TV Productions:

  • Feature films (fiction): €200,000 minimum
  • Feature films (documentary): €60,000 minimum
  • Short films: €45,000 minimum
  • Mini-series (fiction): €120,000 per episode
  • TV series (fiction): €35,000 per episode
  • TV series (documentary): €25,000 per episode

Animation Productions:

  • Animated films/TV movies: €80,000 minimum
  • Animated short films: €50,000 minimum
  • Animated series: €50,000 per episode

Digital Games:

  • Video game development: €50,000 minimum

Eligible Expenses

Above-the-Line

  • Producer fees
  • Director fees
  • Principal cast
  • Screenwriter fees

Below-the-Line

  • Local crew wages
  • Equipment rental
  • Location fees
  • Transportation
  • Accommodation
  • Catering
  • Post-production in Greece

Additional 30% Tax Credit

In addition to the 40% cash rebate, Greece offers a 30% tax credit that can be deducted from net taxable income. This incentive can be combined with the cash rebate for maximum savings.

Combined Benefits:

  • Standard productions: Up to 50% total benefit (40% rebate + partial tax credit)
  • EU co-productions: Up to 60% total benefit with enhanced tax credits
  • No double-dipping: Expenses claimed for rebate cannot be claimed for tax credit
  • Strategic planning: Our team helps optimize your incentive strategy

Application Process

1

Pre-Production Application

Submit application to EKOME before principal photography begins. Include script, budget, financing plan, and production schedule.

2

Provisional Approval

Receive provisional certificate confirming eligibility for the cash rebate program.

3

Production Phase

Film in Greece ensuring compliance with program requirements. Maintain detailed records of all Greek expenses.

4

Post-Production Audit

Submit final cost report with audited accounts within 6 months of production completion.

5

Rebate Payment

Receive 40% cash rebate after 6 months of submitting complete documentation.

Important Note: Please get in touch with us to receive the latest update on the application requirements and to assist with preparing your submission.

Expert Incentive Navigation with Fixers in Greece

Application Support

  • Complete application preparation and submission
  • Budget optimization for maximum rebate
  • Liaison with EKOME officials
  • Documentation compliance

Financial Management

  • Cost report preparation
  • Audit coordination
  • Expense tracking systems
  • Rebate claim optimization

Our experienced team has successfully processed numerous incentive applications, ensuring our clients receive the maximum benefits available under Greek law.

Get Incentive Assistance

Frequently Asked Questions

Can I combine the cash rebate with the tax credit?

Yes, the 40% cash rebate can be combined with the 30% tax credit, potentially providing up to 50-60% in total benefits. However, the same expenses cannot be claimed for both incentives.

When will I receive the cash rebate?

The cash rebate is paid after 6 months of submitting the complete final documentation, including audited cost reports.

Is there a cap on the rebate amount?

The total of the rebate amount is disbursed as a one-time payment to the beneficiary production and does not exceed eight million (8.000.000) euros per audiovisual work.

Do I need a Greek production company?

Yes, you need to work with a Greek production services company. Fixers in Greece can serve as your local partner and handle all requirements.

Maximize Your Production Budget in Greece

Let our experts guide you through Greece's film incentive programs and help you save up to 60% on your production costs.