Bulgaria film tax incentive

What Bulgaria actually pays

A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

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

What qualifies

Applicant = producer/co-producer/service company registered in Bulgaria, EU, Switzerland, EEA or a third country; foreign companies must have ≥2 years' film-company registration. Project must pass a cultural test and meet format/duration thresholds. Production must not have started in Bulgaria before the first application. EU/EEA/Swiss individuals' BG-source costs eligible up to 20% of total.

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

How to apply

An independent producer, co-producer or production service company registered as a film company and entered in the National Film Center register files the cost reimbursement application (Annex 5b of the implementing rules) with Section A of the Qualification Test. A producer from outside the EU, EEA and Switzerland applies through a production service company registered in Bulgaria; an applicant without Bulgarian registration must register, at least as a branch, by the date the aid is paid. Applicants generally need at least one publicly released work in the past five years. The National Commission for Evaluation of Cost Reimbursement Projects meets at least monthly, takes applications in order of receipt and requires at least 4 points on Section A; the Executive Director registers approved projects within three days. An application fee applies under the National Film Center tariff.

Common questions

What is the Bulgaria film tax incentive rate?

Bulgaria offers 25% on qualified in-state spend through the Bulgaria Cash Rebate (Cost Reimbursement Scheme). It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

What is the minimum spend for the Bulgaria film incentive?

Total costs in Bulgaria of at least BGN 100,000 (EUR 51,129) for a feature film of 70+ minutes; BGN 50,000 (EUR 25,565) for a documentary of 60+ minutes or a documentary series with episodes over 40 minutes; BGN 50,000 (EUR 25,565) per episode for a TV or platform film over 70 minutes or a series with episodes over 40 minutes; BGN 40,000 (EUR 20,452) for an animated film or animated series over 24 minutes in total. Euro amounts at the fixed conversion rate of 1.95583.. 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 Bulgaria film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

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.