25% Incentive

25% Incentive

Norway offers a 25% cash rebate on local spend

25% cash rebate

Norway’s film production incentive offers a 25% cash rebate on local spend, awarded to the highest ranking projects in each application round. The incentive is available for film and TV productions with international distribution.

Qualifications for the incentive include a cultural and production test, as well as criteria on the size of the project.

The current application window ends November 25th 2021 at noon Norway time. The film incentive is administered by the Norwegian Film Institute.

Get in touch for updates on upcoming application windows, or for any questions you may have on the incentive.

Overview 25% cash rebate system

Qualify

To qualify for the incentive, the project must pass a Qualification Test, and meet the following criteria specified in the Legislation:

  • Minimum 30% non-Norwegian financing
  • Minimum spend in Norway of NOK 4 million
  • Minimum total (world) budget of NOK 25m for feature films, NOK 10m per episode for drama, NOK 10m for feature docs, and NOK 5m per episode for doc series

Apply

Application must be sent before the start of production. The main production company, or any person authorised by it, may apply. Costs which arise before the Norwegian Film Institute confirms receipt of the application will not qualify. The grant recipient must be a Norwegian SPV registered as a limited liability company, or a company from within the EEA with a branch registered in Norway.

Attain

If the total reimbursements applied for are larger than the funds available, projects will be ranked based on the following key criteria:

  • Total World Budget
  • Spend in Norway
  • International Distribution
  • Percentage of private financing (excl incentives and public funds)
  • Percentage of non-Norwegian financing

Monetize

The Norwegian Film Institute will issue a 25% reimbursement guarantee on qualifying spend to all qualifying projects until all funds are awarded. The guarantee will be issued to a Norwegian SPV, and will be valid for two years. An extension can be given for a third year.

The disbursement request must be submitted within six months of the end of production in Norway. The project must be audited by a Norwegian CPA, and you can not have any unpaid direct or indirect tax liabilities to the Norwegian authorities when submitting the disbursement request.

Why Norway?

Save money

Norwegian film productions are renowned for their small, efficient and flexible film teams working at top international level. The working environment regulations for the film industry permit long workdays for shooting, which means tighter (and more efficient) production schedules.

Save time

The infrastructure is very good, and distances from inner city areas (neighbourhoods) to unpopulated wilderness are short. This means you will save valuable time when changing location during filming.

Go anywhere

You can film without permission in public areas. And if you need permission, it is easy to obtain. The police and fire service are always willing to assist during filming.