What is the Philippines film tax incentive rate?

Philippines offers 20% to 25% on qualified in-state spend through the Film Location Incentive Program (FLIP). 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 Philippines film incentive?

PHP 20M (features, live action or animated); PHP 24M (TV/VOD); PHP 8M (documentary). 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 Philippines film incentive transferable or refundable?

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

Cash grantHuman verified· 2026-09-30Active

Philippines film tax incentive

Film Location Incentive Program (FLIP)

Headline rate

20%up to 25%

Minimum spend

PHP 20M (features, live action or animated); PHP 24M (TV/VOD); PHP 8M (documentary)

What Philippines 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

20% cash rebate on final Qualifying Philippine Production Expenditure for international projects engaging a Filipino company for line production, animation and/or post; +5% cultural-merit bonus (25% total). Cap ₱25M base, ₱30M with bonus. Min ₱20M qualifying PHL expenditure for feature-length live-action/animation. Selective program, 2 cycles/yr, annual budget limit.

Animation
Short Film
Documentary
Music Video
Scripted TV
Feature Film
Post-Production
Streaming / SVOD

Grants & funds

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

International Co-Production Fund (ICOF)

How to apply

Apply to the FDCP / Film Philippines Office (filmphilippines.com/incentives) within one of two annual Film Philippines Incentives cycles. Engage a Filipino company for line production / animation / post. Register the project, submit documentation; selective + budget-capped (closes when annual budget exhausted). 100% of rebate released within 60 working days of complete fund-audit requirements and final deliverables.

The rule to remember

20% cash rebate on Philippine spend (25% with the Cultural Bonus), capped at PHP 25M (PHP 30M with the bonus). Selective, with two application cycles a year, and you must hire a Filipino company for line production, animation or post.

Common questions

What is the Philippines film tax incentive rate?: Philippines offers 20% to 25% on qualified in-state spend through the Film Location Incentive Program (FLIP). 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 Philippines film incentive?: PHP 20M (features, live action or animated); PHP 24M (TV/VOD); PHP 8M (documentary). 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 Philippines 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.

QUICK CALCULATOR

What could Philippines 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 Philippines 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.