What is the procedure of defining whether the project passes “Cultural Test”?

The decision is made by a committee consisting of the representatives from Entrepreneurship Development Agency, Georgian National Film Center, and administration of the Government of Georgia, the Ministry of Economy and Sustainable Development, the Ministry of Culture and Monument Protection, and Georgian National Tourism Administration. The committee reviews the requests and makes a decision on 2-5 % rebate based on the country promotion criteria defined in the scope of the program. The committee membership as well as the protocol is confirmed by the CEO of Entrepreneurship Development Agency, who is also the Chair of the committee.

What are regarded as the qualified local expenses?

The notion qualified local expenses is defined in the Qualified Expenses Document. Generally eligible costs are applicant’s expenses directly related to the production and incurred for hiring services of Georgian residents and of legal entities registered and paying taxes in Georgia.

Is it required to translate submission documents to Georgian?

Only applications (including any relevant additional documentation) submitted in Georgian are reviewed by the committee.

Does the program have any restrictions/requirements on the audit companies that issue audit report on qualified expenses?

The reports issued by the following companies are accepted:


a) Levan Samkharauli National Forensics Bureau;

b) PricewaterhouseCoopers;

c) Deloitte;

d) KPMG;

e) EY  (EY Georgia);

f) (Grant Thornton);

g) BDO;

h) Baker Tilly;

i) Smith & Williamson;

j) PKF;

k) Capto Group - RSM;

l) Audit and Consulting Services - MGI Georgia;

m) Financial Management Group (FMG);

n) Tsodna, LLC

What does 50% financing requirement imply?

For an application to be successful, proof that at least 50% of the production budget has been secured should be presented in the form of relevant official documentation showing investor’s intent to finance the above-mentioned amount. Submission of a bank guarantee is not required.

What type of products are eligible under the program?

The end product must be one of the following: Feature film; TV film; TV series or mini-series (pilot episodes are eligible); animation; documentary films; commercial; reality show; music video.

What are the criteria of the so called “Cultural Test”?

To receive an additional 2-5% cash rebate the following Criteria, "Cultural Test” should be met:

1% -  Production completed and released theatrically or on major network. ‘Making of’ showcases Georgian shoot

1% - Employment of Georgian citizen in at least one of the following categories:

Lead Actress/Actor (first two positions in credits) / Director (first two positions in credits)

Screenwriter (first two positions in credits) / Composer (first two positions in credits)

Two supporting actresses/actors (first ten positions in credits)

At least three Head of Departments (DP, first position in credits), Producer (first three positions in credits), Production Designer (first position in credits), Costume Designer (first position in credits), Line Producer (first position in credits), Production Manager/Unit Production Manager (first position in credits, only if the picture does not have a line producer)

1% — Use of one of the following Georgian elements in the production:

Depiction of Georgia as location (as a supertitle on screen or other indication)

Story based on Georgian literature piece / historical event

Depiction of one of the national landmarks commonly associated with Georgia, such as:

○ UNESCO cultural heritage recognized sites and candidates

○ Using landmarks from the approved list (40 sites)

○ Depiction of Georgian flag for at least 2 seconds

1% — Spending at least 50,000 GEL (around $ 25,000) on Georgian post‐production activities

1% — Distribution of final products in at least two EU member countries or in US or Canada; or participation in the main competition of an A festival (as recognized by FIAPF), or Sundance FF or an AMPAS or BAFTA nomination.


What is the procedure of obtaining the cash rebate on the projects with qualifies expenses exceeding 5 mln Gel?

In case if the qualified expenses exceed 5, 000,000 GEL, Entrepreneurship Development Agency submits the project to the Government of Georgia for the review.

Is there a per-project cap of cash rebate amount?

Enterprise Georgia can automatically provide 20% cash rebate on qualified expenses amounting to no more than 5,000,000 GEL. If the amount of qualified expenses is higher than 5,000,000 GEL special approval of the Government of Georgia is required.

What are the steps of becoming the program beneficiary?

In order to receive beneficiary status, a legal entity registered in Georgia must complete and submit online application form through the program’s official online portal- After submitting online application form an applicant will be notified of the decision within 30 days of a submission date. In case of approval the applicant downloads online contract form and visits Entrepreneurship Development Agency for the official signing. Only after that the company receives beneficiary status.