Belgium film tax incentive

What Belgium actually pays

Only usable against your own liability in that state. For most independent productions that is worth close to nothing.

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

What qualifies

Producer = Belgian company (or Belgian establishment of a foreign company) whose core business is audiovisual production, not a broadcaster. Work must be certified a European work (AVMS Directive) or a treaty co-production. Foreign producers access it via a Belgian co-production partner. ≥70% of Belgian spend must be direct; Belgian expenses ≥90% of certificate tax value.

• Animation
• Miniseries
• Short Film
• Documentary
• Scripted TV
• Feature Film
• Streaming / SVOD

City, county & regional programs

Local incentives that can stack on top of the state program — but each defines its own qualified spend, caps and residency rules, so their rates can't simply be added to the state percentage. Worth a call before you count on one.

• Screen Flanders

  There is no fixed rate. Support is a selective, recoupable advance of up to EUR 400,000 that may not exceed the eligible audiovisual expenditure invoiced and paid in the Flanders Region (a spending ratio of at least 1 to 1). Applications compete on leverage, so higher Flemish spend per euro requested ranks better.

  Minimum spend: EUR 250,000 of eligible expenditure (excluding VAT) in the Flanders Region, and at least 100% of the support amount. Minimum running time 60 minutes; series need at least three episodes. At least 50% of the total financing must be secured at application.

• Wallimage Coproductions

  There is no fixed rate. Wallimage makes a selective equity-style investment of up to EUR 400,000 per work, taking co-ownership of rights and a share of receipts. Eligible expenditure in Wallonia must be at least 150% of the investment, so the investment can reach at most two thirds of eligible Walloon spend.

  Minimum spend: Live-action features and series, animated features and animated series: at least EUR 300,000 of eligible expenditure in Wallonia and at least 150% of the amount requested. Feature and series documentaries: at least EUR 75,000 of eligible Walloon expenditure, which must be 20% of the total budget or else at least 50% of the Belgian budget, and at least 150% of the investment. Secured financing at application: 30% (50% for animated series).

• screen.brussels Fund

  There is no fixed rate. Support is a selective, recoupable advance of up to EUR 500,000 per project, and eligible audiovisual expenditure in the Brussels-Capital Region must at least equal the amount requested. The ratio of eligible Brussels spend to support requested carries most of the scoring weight.

  Minimum spend: Eligible Brussels-Capital Region expenditure, excluding contingency: EUR 250,000 for features and series with episodes of 10 minutes or more; EUR 75,000 for documentaries and special formats (XR, video games); EUR 45,000 for series under 10 minutes per episode; EUR 30,000 for audio formats. Always at least the amount requested. Secured financing at application: 50% (60% for special formats and short series).

  50%

How to apply

A Belgian production company, or the Belgian establishment of a foreign company, approved by the Minister of Finance signs a framework agreement with Belgian corporate investors, directly or through an approved intermediary, and notifies it to the FPS Finance Tax Shelter Office within one month of signing and before the work is completed. Investors pay within three months. Belgian expenditure runs from up to 6 months before signing (no more than 50% before signing) to 18 months after (24 for animation). The production company requests the Tax Shelter certificate within 9 months of completion, with the competent Community's confirmation that the work qualifies; the certificate must be issued by 31 December of the fourth year after signing.

Common questions

What is the Belgium film tax incentive rate?

Belgium offers 38% to 40% on qualified in-state spend through the Belgian Tax Shelter for Audiovisual Works. It is a non-transferable credit. Only usable against your own liability in that state. For most independent productions that is worth close to nothing.

What is the minimum spend for the Belgium film incentive?

No statutory minimum. Expenditure made in Belgium must equal at least 90% of the Tax Shelter certificate's tax value (the 10/9 cap), and at least 70% of that Belgian expenditure must be directly linked to production and exploitation; below 70% the certificate value is reduced proportionally.. 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.

Are there city or county film incentives in Belgium?

Yes — Screen Flanders, Wallimage Coproductions, screen.brussels Fund. Local programs generally stack on top of the state incentive but define their own qualified spend, caps and rules, so their rates can't simply be added to the state percentage.

Is the Belgium 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.