Sweden film tax incentive

What Sweden 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

Eligible: feature films, documentary films, drama series, documentary series. Min budgets: feature SEK 30M; documentary SEK 10M; drama series SEK 10M/ep; documentary series SEK 5M/ep. Local Swedish production costs must exceed ~SEK 4M.

• Documentary
• Scripted TV
• Feature Film

How to apply

Apply in writing during an open call, before production in Sweden begins and before principal photography starts. The applicant must be a company whose main activity is audiovisual production (Swedish or international companies may apply), financing must be secured for the part not covered by support, and the production must qualify as a cultural product under the administrator's cultural criteria. The 2026 call was run by the Swedish Agency for Economic and Regional Growth (Tillväxtverket); from 1 January 2027 calls are run by the Swedish Film Institute, with dates not yet announced. Payment is requested after costs are incurred, within three months of the production end date set in the decision.

Common questions

What is the Sweden film tax incentive rate?

Sweden offers 25% on qualified in-state spend through the Swedish Production Incentive (Support for the Production of Audiovisual Works). 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 Sweden film incentive?

SEK 4 million of eligible costs, plus a minimum total budget of SEK 30 million (feature film), SEK 10 million (documentary film), SEK 10 million per episode (drama series) or SEK 5 million per episode (documentary series).. 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 Sweden 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.