Romania film tax incentive

What Romania 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

Must pass cultural ('cultural product') test and secure Film Commission approval, meet €100K min spend, and register BEFORE incurring eligible costs (no retroactive). Excludes pre-production and promotion/distribution costs.

• Animation
• Miniseries
• Documentary
• Scripted TV
• Feature Film

How to apply

A Romanian or foreign company whose main activity is film production applies as producer, co-producer or production service provider; Romanian companies must be entered in the Cinematographic Register, and a foreign producer must have a co-production or production services agreement with a Romanian producer. The project is registered on the OFIC platform (app.ofic.ro), must qualify as a cultural product under OFIC's criteria and is reviewed by the Romanian Film Commission before an eligibility certificate and financing agreement are issued. After production in Romania, the beneficiary files the payment request with an audit report certifying the eligible expenses actually incurred.

Common questions

What is the Romania film tax incentive rate?

Romania offers 30% on qualified in-state spend through the Romania Cash Rebate (OFIC). 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 Romania film incentive?

Total budget for implementation in Romania of at least EUR 100,000 for a feature film; EUR 100,000 per episode for a series (average across the episodes produced in Romania); EUR 50,000 for a documentary; EUR 15,000 for a short film, an animated film of at least 5 minutes or an animated series. Converted to lei at the National Bank of Romania rate on the date the financing agreement is signed.. 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 Romania 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.