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ABOUT CASH REBATE

“Film in Georgia” is a newly launched film industry incentive program offering a 20% cash rebate on qualified expenses incurred in Georgia. The program aims to support the development of Georgia’s film industry.

 

An additional rebate of up to 5% is available if a production promotes Georgia as a destination the program’s “Cultural Test.”

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)  

CASH REBATE +5%

An additional 2-5% rebate is available if projects include elements designed to promote Georgia as a destination. To qualify, projects must meet the program’s “Cultural Test”:

 

1% – The production is completed and released theatrically or on major television network, and a “Making-of” video is produced that showcases the Georgian shoot.

1% – The production employs Georgian citizens in at least one of the following categories:

 1. Lead actress or actor (first three positions in credits), or Director (first two positions in credits)

 2. Screenwriter (first two positions in credits) or Composer (first two positions in credits)

 3. Two supporting actresses or actors (first ten positions in credits)

 4. At least three Heads of Department (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 or Unit Production Manager (first position in credits, only if the picture does not have a line producer)

1% – Use of one of the following elements in the production:

 1. Depiction of Georgia as a location (identified via on- screen title or other indication)

 2. Story based on a Georgian work of literature or historical event

 3. Depiction of national landmarks commonly associated with Georgia such as:

  •  UNESCO cultural heritage sites (and candidate sites)
  •  Landmarks from the approved list
  •  The Georgian flag (visible on-screen for at least twoseconds)

1% – Spending at least 50,000 GEL on post-production services in Georgia within 48 months after acceptance to the rebate program

1% – Distribution of final product in at least two EU member countries, the US, Canada, or India; or participation in the main competition of an FIAPF-accredited film festival, the Sundance Film Festival, or an AMPAS or BAFTA nomination.

APPLICATION PROCESS

​In order to become cash rebate incentive beneficiary the following steps should be completed:

  • Submission of the online application form. Application can be submitted using the following link:   http://e-services.economy.ge/filmcommission/registration  (please note, we only consider applications submitted via the link)
  • Government is obliged to respond within 30 days upon application submission
  • If an application is successful contract (Legislative documents as well as regulations can be found at the download center) will be signed between an applicant (from now on referred as “beneficiary”) and Enterprise Georgia
  • After signing the contract, beneficiary has two years to implement a project and provide financial statement audited by an independent, private auditing company. Expenses are rebated only after  Enterprise Georgia receives  audited financial statement (please note, we only consider financial statements submitted via http://e-services.economy.ge/filmcommission/registration) 

Please note, that financial reports is considered valid if issued by the following companies:
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

 

  • During a 2- year period beneficiary is free to implement the activities according to the project submitted during the application process and plan the shooting periods. Beneficiary can make necessary changes in the project implementation plan; however audited financial statement has to be submitted no later than two years after signing the contract
  • Government rebates 20% of the qualified expenses within 90 days after the submission of the relevant financial statement
  • After receiving the 20% cash rebate, the beneficiary has two years to apply for the additional 2-5% rebate
  • After receiving the application, the Government has 90 days to decide on and provide 2-5% rebate

 

Timeline

 

ONE STOP SHOP

To streamline the production process, the Georgian  government will help productions directly with the

following services:

  • Location scouting
  • Assistance in acquiring permits issued by government institutions
  • Coordination and communication with various stakeholders

DOWNLOAD CENTER

  • To download Cash Rebate brochure please click here
  • To download Cash Rebate official  presentation please click here
  • To download Cash Rebate Location Guide click here