CASH REBATE 20%

“Film in Georgia” is the newly launched film industry incentive scheme offering production companies 20% cash rebate of qualified expenses incurred in Georgia.

Eligibility Criteria:

  • International and local productions must be registered as legal entities in Georgia. 

  • Projects must lead to the production of a feature film, TV film, TV series or mini-series (pilot episodes are eligible), animation, documentary film, commercial, reality show, or music video.

  • At least 50% of the total production budget should be in place at the time of application.

  •  Expenses must be directly related to the filmmaking process to qualify.

  •  If production qualifies for the rebate, a refund up to 1,000,000 GEL will be approved automatically. Projects requesting a higher rebate require special approval of the government of Georgia

  • Production in Georgia must be completed within 24 months after acceptance to the rebate program.

Cash rebate scheme with eligible products and minimum requirement:

 

Products Eligible for Cash Rebate and Minimum Requirements Min. Local Expenditures Audience Coverage Requirements (any type of agreement)
Feature Film GEL 500,000 / ~USD 250,000 N/A
Internet/TV Film
Drama/Series, mini series (including pilots) In at least 3countries outside Georgia
Documentary GEL 300,000 / ~ USD 150,000 N/A
Animated Film N/A
Commercials In at least 3 countries outside Georgia
Reality Show In at least 1 country outside Georgia
Music Video In at least 3countries outside Georgia

 


Qualified Expenses

 

Name of Qualified Expense Limit of Co-financing
% to total qualified expenses budget
Rent of audio-visual equipment in Georgia  
Rent of wardrobe/costumes 15%
Service of hair and stage make-up studios  
Rent of requisites  
Rent of generator  
Rent of grip equipment (including its accessories) 15%
Rent of illumination equipment (including its accessories) 15%
Rent of pavilions, studios, rehearsal rooms, manufactories (property-room, joinery), workshops, sports storage spaces, stage, halls  
Rent of office space, office furniture and equipment  
Rent of air and water transport in Georgia 15%
Rent, training, feeding, transportation of animals  
Rent of water tanks and mobile toilets  
Rent of special personnel and special technics subjected to state and private sector  
Rent of land transport, vehicles and all special transport for film-making  
Security and urgent medical assistance services  
Food and catering services on the territory of Georgia if it is in direct relation to the final project 15%
Professional services rendered in Georgia – insurance, banking, accounting and legal services. Also, if necessary, the services provided by the interdependent person and in other cases provided by the legislation of Georgia, the service rendered by the expert to determine of the market price of  
Special effect services – specialists and equipment  
Special services – scuba diving, skydiving, rent of hang-glider and hire of instructor, mountainous services and all special services related to film-making  
Rent of filming places and cost of filming right – amount paid to owner (resident physical person of legal entity) of filming places related to audio-visual production on the territory of Georgia  
Decorations construction and /or arrangement services  
Travel expenses on the territory of Georgia of administrative personal of the program beneficiary – in accordance with the legislation of Georgia 1%
Accommodation expenses in Georgia – hotel expenses for crew 15%
Expenses of the personal, which includes – wages of personal working on full/half term, remuneration of contractor manpower, who must be the resident of Georgia, paying taxes to Georgian budget, hired under the legislation of Georgia and on the territory of Georgia. 60%
Remuneration to be given to non-resident physical persons (the director, the actor, the main operator, production designer / chief designer, costume designer, the editor) by the beneficiary of the program 15%
Travel costs (only in Georgia) 5%
Fuel costs (in accordance with the rule established by the order N230 of April 18, 2011 of the Ministry of Finance of Georgia) 5%
Utility bills 1.5%
Telecommunication expenses – for telephone, cell phone, internet, fax bills in Georgia; Walkie-talkie rent 2%
Image editing  
Animation  
Visual effects (VFX) services  
Colour correction  
Music recording  
Voice recording studio rent  
Image rendering  
Rent of voice recording studios (voice recording for films)  
Translation  
Subtitling  
Laboratory expenditure borne in Georgia  
Creation of & film related packages to distribution and sales companies (deliverables)