EUROPE / A report by the European Audiovisual Observatory analyses the impact of tax incentives on film production

Observatoire européen de l’audiovisuel


The European Audiovisual Observatory (EAO) has published a new report entitled Fiscal Incentives and Cash Rebates in the Audiovisual Sector offering an analysis of the financial mechanisms of current audiovisual production.

Implemented by individual countries, tax incentives are key to financing audiovisual productions. Many countries create tax incentive schemes to attract productions.

In a recently published article we reported that Bulgaria has increased its rebate programme from one million euros for each project to five. Similarly in Jordan (see our article), where in 2025 rebates to productions filming on its territory rose from 25% to 45%.

As Cineuropa underlines in its summary of the report, “Tax-based support schemes are no longer auxiliary tools, but structural pillars of production financing.” These incentives help reduce production costs, attract foreign investment, develop infrastructure and maintain competitiveness in today’s highly competitive production market.

In conclusion, the report states that “fiscal incentives and cash rebates are now fully embedded within the structural logic of audiovisual production. More than marginal financial aids, they now function as strategic instruments shaping production geography, industrial competitiveness and cultural policy outcomes.”

The whole report is available in English on this link
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Sources: Cineuropa

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