Greece film tax incentive

What Greece 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

Register with EKOME/Granting Authority (HFAC-Creative Greece); meet the minimum eligible Greek spend by format; pass eligibility assessment. Eligible: features, TV series, documentaries, animation, short films, digital games. Excluded: ads, news, sports, talk shows, reality/games, corporate/educational, pornography.

• Animation
• Short Film
• Documentary
• Scripted TV
• Feature Film
• Streaming / SVOD
• Video Game / Interactive

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

• Greece 30% Tax Relief for Audiovisual Production

  A deduction of 30% of the eligible expenses of an approved audiovisual production investment plan from the net taxable results of the producers and investors who finance it. It reduces Greek taxable income and is not paid in cash. [basis: qualified-spend]

  30%

How to apply

A company established or with a branch in Greece, registered under activity code 59.11 or 59.12, applies electronically on OPSKE with TAXISnet credentials up to 10 days before the project start date; a foreign production company contracts a company established in Greece as executive producer, which may be a co-beneficiary (Action A covers large enterprises and foreign companies, Action B covers SMEs). Two independent evaluators assess the application, including cultural criteria, within 3 months. Within 6 months of completion the beneficiary files the certified auditor's final report; the Hellenic Film and Audiovisual Center (Creative Greece) certifies completion within 30 working days and pays the lump sum within 3 months of certification.

Common questions

What is the Greece film tax incentive rate?

Greece offers 40% on qualified in-state spend through the Cash Rebate Greece for Film and Television (CRGR-FTV). 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 Greece film incentive?

Eligible costs in Greece of at least EUR 200,000 for a theatrical or TV fiction film; EUR 60,000 for a documentary; EUR 45,000 for a short film; EUR 120,000 per episode for a fiction mini-series of up to 16 episodes; EUR 35,000 per episode for other fiction series; EUR 25,000 per episode for a documentary series (episode minimums apply to the first two seasons).. 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 Greece 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.