Lithuania

Lithuania Film Incentives Overview

Lithuania Film Incentives offer a tax rebate of up to 30% for productions that work with local service providers. Lithuania Film Incentives are managed by the Lithuanian Film Centre and have attracted dozens of international shoots.

To qualify for Lithuania Film Incentives, producers must partner with a Lithuanian production company and pass a cultural test. Lithuania Film Incentives support features, series, and documentaries.

Lithuania Film Incentives offer versatile architecture, low production costs, and a skilled workforce.

Hoodlum Introduction

Hoodlum Film Fixers specialize in accessing Lithuania Film Incentives. We ensure compliance with eligibility rules and maximize the financial benefits of Lithuania Film Incentives for your shoot.

With Hoodlum, Lithuania Film Incentives are straightforward and high-impact.

Incentives Offered

Lithuania offers a generous film rebate incentive, allowing productions to save up to 30% of their film production budget through a private investment scheme. The incentive applies to various types of productions:

• Feature Films: Fiction films ideal for showcasing Lithuania’s unique landscapes and culture.
• TV Dramas: Dramas benefiting from Lithuania’s experienced crew and production equipment.
• Documentaries: Non-fiction films utilizing Lithuania’s historical and cultural heritage.
• Animated Films: Productions leveraging Lithuania’s growing animation sector.

Eligibility Criteria

Production Requirements

1. Minimum Spend: €43,000 must be spent in Lithuania.
2. Local Production Company: Must partner with a Lithuanian production company.
3. Production Period:
   • Minimum of 2 days for feature films, TV dramas, and documentaries.
   • Minimum of 1 day for animated films.

Cultural Content Requirements

1. Cultural Promotion: Must promote Lithuanian or European culture, history, or values.
2. Script and Storyline: Must relate to Lithuania or Europe.
3. Main Characters: At least one must be Lithuanian or European.

Technical Requirements

1. Shooting Format: Must be shot in digital format.
2. Post-Production: At least 80% must be done in Lithuania.
3. Visual Effects: At least 80% must be done in Lithuania.

Qualified Production Expenditure (QPE)

• Minimum QPE per project: €43,000
• Rebate offered: Up to 20% of the qualified production expenses.

Accepted Categories for Evaluation

1. Feature Films – Minimum 60 minutes
2. TV Dramas – Minimum 40 minutes per episode
3. Documentaries – Minimum 40 minutes
4. Animated Films – Minimum 40 minutes

Qualifying Production Expenditures

Pre-Production Expenditures

• Script development
• Location scouting
• Casting
• Pre-visualization
• Budgeting and scheduling

Production Expenditures

Professional Fees

• Director
• Cinematographer
• Editor
• Screenwriter
• Production Designer
• Composer
• Other key crew (sound, VFX supervisor, etc.)

Labour Costs

• Cast and crew salaries
• Benefits and allowances
• Overtime and bonuses
• Taxes and social security
• Agency fees

Equipment Rental Fees

• Camera
• Lighting
• Sound
• Grip
• Special effects
• Post-production

Location Fees

• Rental fees
• Permits
• Security and access
• Utility fees
• Cleaning and restoration

Wardrobe and Costume

• Costume design and creation
• Wardrobe rental
• Alterations and repairs
• Props and accessories
• Wigs and makeup
• Storage and transport

Set Design and Construction

• Design fees
• Construction costs
• Decoration
• Specialized sets
• Dismantling and disposal
• Storage and transportation

Special Effects and Stunts

• Visual effects (CGI, animation)
• Equipment rental
• Pyrotechnics
• Stunt performer fees
• Stunt equipment
• Makeup/prosthetics
• Action planning and design

Catering, Craft, and Services

• Catering services
• Craft services
• Location catering
• Security services
• Medical services
• Accommodation and travel
• Transportation services
• Equipment transport

Specialized Services

• Translation/interpretation
• Accounting/auditing
• Insurance
• Legal
• Marketing/advertising
• Post-production sound
• Visual effects
• Consulting services (stunts, choreography, animal handling)

Accommodation and Transportation

Accommodation Costs

• Hotel stays
• Rental housing
• On-set lodging (trailers, tents)

Transportation Costs

• Flights, trains, buses
• Car rentals and fuel
• Location transport
• Parking and tolls

Travel

• Flights
• Trains and buses
• Car rentals
• Fuel/mileage
• Travel accommodation
• Travel insurance
• Visas and documents
• Airport and related fees

Miscellaneous

• Office supplies
• Communications (phone, internet)
• Insurance premiums
• Banking fees
• Contingency funds
• Gifts and hospitality
• Festival submissions
• Other production-related miscellaneous costs

Post-Production Expenditures

• Editing (equipment and fees)
• Visual effects
• Sound design and mixing
• Music composition/licensing
• Color grading/correction
• Equipment rental
• Facility rental
• Voice-over talent fees
• Subtitling and closed-captioning
• Mastering and delivery

Non-Qualifying Expenditures

• Development costs (writing, research, scouting)
• Marketing and distribution (trailers, festival entries)
• Financing charges (interest, bank fees)
• Taxes and duties (VAT, customs)
• Depreciation/amortization
• Non-Lithuanian crew salaries/benefits (if not resident)
• Non-Lithuanian crew travel/accommodation (if not resident)
• Unrelated gifts/hospitality
• Fines and penalties
• Costs outside Lithuania (unless approved)

Application Process

Step 1: Check Eligibility

• Confirm minimum €100,000 budget
• Minimum 2 shooting days in Lithuania
• Compliance with Lithuanian tax laws

Step 2: Register with the Lithuanian Film Centre

Submit:

• Company registration documents
• Script and synopsis
• Budget and financing plan
• Shooting schedule and location plan

Step 3: Apply for the Rebate

Submit:

• Completed application form
• Detailed budget/cost report
• Proof of financing
• Lithuanian tax compliance
• Other required supporting documents

Step 4: Review and Approval

• Review by the Lithuanian Film Centre
• Verification of documentation
• Eligibility assessment
• Application approval or rejection

Step 5: Rebate Calculation and Payment

• Rebate = 20% of QPE
• Paid by the Lithuanian Film Centre to the production company

Required Documents

1. Completed application form
2. Detailed budget and cost report
3. Proof of financing and funding
4. Proof of Lithuanian tax registration
5. Script and synopsis
6. Shooting schedule and location plan
7. Production company registration
8. Other supporting documents as required

Application Deadlines

• Open throughout the year
• Must apply at least 30 days before principal photography begins

Ready to maximize your film incentives?

Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.