What is the Lithuania film tax incentive rate?

Lithuania offers 30% on qualified in-state spend through the Lithuanian Film Tax Incentive. 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 Lithuania film incentive?

At least EUR 43,000 of eligible costs in Lithuania, with at least 80% of the production costs of the film or part incurred in Lithuania.. 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 Lithuania film incentive transferable or refundable?

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

Non-transferable creditHuman verified· 2026-09-30Active

Lithuania film tax incentive

Lithuanian Film Tax Incentive

Headline rate

30%

Minimum spend

At least EUR 43,000 of eligible costs in Lithuania, with at least 80% of the production costs of the film or part incurred in Lithuania.

What Lithuania 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

At least 80% of eligible production costs must be incurred in Lithuania; pass a cultural-content test (meet >=2 criteria); >=3 shooting days in Lithuania (except animation). Min spend €43,000. Feature films, TV dramas, documentaries, animation — incl. co-productions and commissioned/service productions. No geographic restriction on producers.

Animation
Documentary
Scripted TV
Feature Film

How to apply

The foreign producer contracts a Lithuanian production company, which applies to the Lithuanian Film Center, secures the corporate donors and obtains the investment certificate after production. The film must meet at least two of eight cultural content criteria, shoot at least three days in Lithuania (animation excepted), and at least 51% of the crew hired by the Lithuanian company must be Lithuanian or EEA citizens. Development, marketing and distribution costs are not eligible.

The rule to remember

This is not a government payment: the Lithuanian production company must find corporate donors, and 30% of production costs is the most they can contribute, not a guaranteed return.

Common questions

What is the Lithuania film tax incentive rate?: Lithuania offers 30% on qualified in-state spend through the Lithuanian Film Tax Incentive. 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 Lithuania film incentive?: At least EUR 43,000 of eligible costs in Lithuania, with at least 80% of the production costs of the film or part incurred in Lithuania.. 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 Lithuania 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.

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What could Lithuania 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 Lithuania 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.