Finland film tax incentive

What Finland 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

€500K min Finnish spend; eligible Finnish costs ≤80% of total budget; ≥25% of total budget from foreign private sources. Finnish nexus required (co-producer or production coordinator). Public funding must not exceed 50% of Finnish-incurred costs. Excludes commercials, doc series, unscripted/reality, music videos, events.

• Animation
• Documentary
• Scripted TV
• Feature Film

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.

• Film Tampere Production Incentive

  Base: costs incurred in the Tampere city region (Tampere, Kangasala, Nokia, Orivesi, Ylöjärvi, Lempäälä, Pirkkala and Vesilahti), meaning purchases of goods and services, equipment and location rentals, salaries paid in the region, and other costs at a 20% flat rate. The base rebate is 10% and discretionary; up to 5% more is available for productions that give Tampere international exposure and visibility. [basis: qualified-spend]

  Minimum spend: None.

  10%–15%

How to apply

Contact Business Finland before applying. Apply through the Business Finland online service once at least 60% of financing is confirmed; a Finnish co-producer applies directly, and a foreign company applies through its Finnish production coordinator. Requirements include a distribution agreement for at least one platform or territory, Finnish locations or Finnish creative expertise, and public funding of no more than 50% of Finnish costs; documentary series and unscripted formats are not eligible. Costs count from registration of a complete application, and the Finnish part must start within 12 months of the decision. Business Finland recommends applying by 31 October 2026 for a decision within 2026. Payment is made against actual costs with a report by an independent Finnish auditor.

Common questions

What is the Finland film tax incentive rate?

Finland offers 25% on qualified in-state spend through the Production Incentive for the Audiovisual Industry (Cash Rebate). 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 Finland film incentive?

EUR 500,000 of expenditure in Finland, plus a minimum total budget of EUR 2,500,000 (feature film), EUR 650,000 (documentary) or EUR 11,500 per minute (TV drama and animation).. 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 Finland?

Yes — Film Tampere Production Incentive. 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 Finland 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.