What is the Austria film tax incentive rate?

Austria offers 30% to 35% on qualified in-state spend through the FISA+ (Film Industry Support Austria Plus). It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

Is the Austria film incentive transferable or refundable?

Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

Cash grantHuman verified· 2026-09-30Active

Austria film tax incentive

FISA+ (Film Industry Support Austria Plus)

Headline rate

30%up to 35%

Minimum spend

Eligible Austrian costs of at least EUR 150,000 per application for a fiction film, fiction series, season or episode, or EUR 80,000 for a documentary, documentary series or virtual reality project. Transnational productions must shoot at least 48% of the Austrian-funded shooting days in Austria. Austrian productions (not service productions) also need total production costs of at least EUR 1,800,000 per film or EUR 600,000 per episode.

What Austria actually pays

The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Applicant = Austrian-based (or Austrian-branch) film production/service company, taxable in Austria, seat in EEA/Switzerland, with ≥1 comparable project in prior 10 years. Foreign producers apply via an Austrian service company. Main shooting must not start before application. Cannot stack with ÖFI/ÖFI+.

Animation
Miniseries
Documentary
Scripted TV
Feature Film
Streaming / SVOD

How to apply

Apply online through the aws Funding Manager before work on the Austrian production begins; consultation with ABA (FILM in AUSTRIA) is mandatory when the requested amount exceeds EUR 1,500,000. Applications are accepted until October 31, 2027. Payment is in installments, the last 30% after the final settlement review.

The rule to remember

The Austrian production service company applies, not the foreign producer, and it must hold service-specific infrastructure and at least one full-year expert employee in Austria. Work in Austria may not begin before the application is filed.

Film commissions in Austria

4 public offices handle location support, permits, local crew and vendors here. Every one listed is a member of the Association of Film Commissioners International.

Common questions

What is the Austria film tax incentive rate?: Austria offers 30% to 35% on qualified in-state spend through the FISA+ (Film Industry Support Austria Plus). It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.
What is the minimum spend for the Austria film incentive?: Eligible Austrian costs of at least EUR 150,000 per application for a fiction film, fiction series, season or episode, or EUR 80,000 for a documentary, documentary series or virtual reality project. Transnational productions must shoot at least 48% of the Austrian-funded shooting days in Austria. Austrian productions (not service productions) also need total production costs of at least EUR 1,800,000 per film or EUR 600,000 per episode.. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the Austria film incentive transferable or refundable?: Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

At a glance

Program: FISA+ (Film Industry Support Austria Plus)
Mechanism: Cash grant
Rate: 30%up to 35%
Minimum spend: Eligible Austrian costs of at least EUR 150,000 per application for a fiction film, fiction series, season or episode, or EUR 80,000 for a documentary, documentary series or virtual reality project. Transnational productions must shoot at least 48% of the Austrian-funded shooting days in Austria. Austrian productions (not service productions) also need total production costs of at least EUR 1,800,000 per film or EUR 600,000 per episode.
Annual cap: Subject to the federal budget; 30% of each year's budget is reserved for international service productions until August 31.
Per-project cap: EUR 5,000,000 per film or episode; EUR 7,500,000 per series or season.
Stackable: Conditional
Application lead time: Apply up to 10 months ahead, before shooting starts; ~30 business-day decision target

Sources

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What could Austria be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

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Tracking changes to this program?

We re-verify Austria against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.