What Norway 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
Flat 25% cash rebate (refund) on approved Norwegian production costs for fiction film, drama series, documentary (feature & series). Requires a Norwegian SPV, min 30% non-Norwegian financing, min NOK 4M spend in Norway, and min total budgets (feature NOK 25M; drama NOK 10M/ep; feature doc NOK 10M; doc series NOK 5M/ep). Competitive: ranked per application round against the annual reimbursement frame. No uplifts.
- Documentary
- Scripted TV
- Feature Film
How to apply
Apply through the Norwegian Film Institute online portal before production work in Norway begins; the form opens five months before the annual deadline (next deadline 25 November 2026, 12:00 CET). Required: an international distribution agreement (a letter of intent may be accepted), a main producer with at least one widely distributed film or series in the previous five years, and a qualification test score of at least 4 cultural points and 20 points overall out of 51. Decisions are valid 12 months with one 12-month extension. Request payment within six months of completing production in Norway, with final accounts approved by a state-authorized public auditor. The incentive cannot be combined with Norwegian Film Institute production grants.
The rule to remember
The grant is paid only to a Norwegian limited company set up specifically for the production, or a registered Norwegian branch of an EEA or UK company, and at least 30% of financing must be international when you apply.
Film commissions in Norway
4 public offices handle location support, permits, local crew and vendors here. Every one listed is a member of the Association of Film Commissioners International.
- Midgard Film Commission NorwayFilm commissionKjøpmannsgata 35, 7011 Trondheim, Norway
- Norwegian Film CommissionFilm commissionLars Hilles gate 19, Bergen, Norway
- Oslo Film CommissionFilm commissionRådhusplassen 1, Oslo, Norway
- Western Norway Film CommissionFilm commissionBergen
Common questions
- What is the Norway film tax incentive rate?
- Norway offers 25% on qualified in-state spend through the Norwegian Film Production Incentive. 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 Norway film incentive?
- NOK 4,000,000. 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 Norway 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.
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%.
Arizona
15%up to 25%Refundable creditBulgaria
25%RebateDenmark
25%Cash grantDominican Republic
25%Transferable credit
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Tracking changes to this program?
We re-verify Norway 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.