Finland

Date: 2025-07-18
Finland Film Incentives: Unlock up to 25% Cash Rebate

Table of Contents

Finland Film Incentives Overview

Finland Film Incentives offer a national cash rebate of up to 25% for qualifying expenditures. Finland Film Incentives are administered by Business Finland and target international productions with local impact.

To access Finland Film Incentives, projects must hire Finnish personnel or vendors and demonstrate cultural or economic relevance. Finland Film Incentives apply to features, series, and documentaries.

With Arctic backdrops, high-tech infrastructure, and reliable crews, Finland Film Incentives make the country a smart production destination.

Hoodlum Introduction

Hoodlum Film Fixers help productions tap into Finland Film Incentives with confidence. We guide you through local compliance, budgeting, and vendor partnerships to fully leverage Finland Film Incentives.

With Hoodlum, Finland Film Incentives are streamlined and stress-free.

Incentives Offered

  • Rebate Rate: 25% cash rebate
  • Eligible Productions:
    • Feature films
    • Documentary films
    • Serial fiction
    • Animation productions
  • Eligible Costs:
    • Pre-production, production, and post-production costs in Finland
    • Purchases of goods and services
    • Rental of equipment and facilities
    • Salaries subject to withholding tax
    • Travel expenses
    • Producer’s fees
    • Overheads
  • Requirements:
    • Minimum production budget: €350,000 for films, TV productions, and documentaries
    • At least 25% of funding must come from outside Finland
    • A distribution agreement for at least one platform or territory is required
    • Productions must showcase Finnish locations or artistic/creative expertise

Additional Funding Opportunities

  • Regional Incentives:
    • Joensuu region: up to 25%
    • Kotka region: up to 20%
    • City of Oulu: up to 10%
    • Lapland region: up to 15%
    • Tampere region: up to 15%
    • Turku region: up to 12.5%
    • Åland region: up to 10%
  • Finnish Film Foundation: Production support for Finnish films and co-productions
  • Nordic and European Funding:
    • Nordisk Film & TV Fond
    • Eurimages
    • Creative Europe MEDIA

Eligibility Criteria

To be eligible for the Finland Film Rebate, your production must meet the following:

  • Production Type: Feature films, documentary films, serial fiction, and animation productions
  • Cultural Value: Based on cultural values with artistic and creative work
  • Budget:
    • Overall production budget and Finnish spend must meet Business Finland thresholds
    • At least 15% of the total budget must come from outside Finland
  • Funding:
    • At least 60% of funding must be confirmed before applying
    • The financing plan must detail all sources, amounts, and percentages
  • Expenditure:
    • Eligible costs incurred in Finland can be a maximum of 80% of the total budget
  • Finnish Connection:
    • Foreign applicants must use a Finnish production coordinator company if there’s no co-producer
  • Regional Requirements:
    • Regional incentives may require hiring local crew or minimum local spend

Ineligible Productions

  • Commercials
  • Promotional products
  • Reality and talk shows
  • Music videos
  • Sports events
  • Training videos

Additional Requirements

  • A distribution agreement for at least one platform or territory
  • Participation by a Finnish co-producer or production coordinator company
  • Showcase Finnish locations or creative/artistic expertise (writing, directing, acting)

Minimum QPE per Project

  • No fixed minimum QPE stated
  • Context:
    • 25% cash rebate available
    • Eligible productions include features, documentaries, serial fiction, and animation
    • Finnish Film Foundation and EU/Nordic grants are supplementary
  • For detailed thresholds, consult Film in Finland or Business Finland

Accepted Production Categories

The Finland Film Rebate Scheme accepts the following categories:

  1. Feature Films
  2. Documentaries
  3. Serial Fiction (TV series, serialized content)
  4. Animations

Eligible Costs Include:

  • Pre-production, production, and post-production
  • Goods and services purchased in Finland
  • Equipment rental
  • Location fees
  • Crew and talent costs

Qualifying Production Expenditures (QPE)

Pre-Production Expenditures

  • Script development: Writing, research, development
  • Location scouting
  • Casting: Actors and crew
  • Storyboarding
  • Budgeting and scheduling

Production Expenditures

Cast and Crew Salaries and Fees

  • Actors’ fees
  • Director’s fees
  • Producer’s fees
  • Crew member salaries: Cinematographer, editor, etc.

Professional Fees

  • Screenwriters
  • Cinematographers
  • Editors
  • Production designers
  • VFX artists
  • Sound designers
  • Composers

Labour Costs

  • Salaries for cast and crew
  • Social security contributions
  • Training, accommodation, and other labour-related costs

Equipment Rental Fees

  • Cameras, lenses
  • Lighting fixtures, generators
  • Sound equipment, microphones
  • Grip equipment: dollies, cranes, stabilizers
  • Other: set-building tools, SFX gear

Location Fees

  • Outdoor/indoor location rental
  • Permits and permissions
  • Location management services

Wardrobe and Costume

  • Costume design and creation
  • Costume rental and purchases
  • Wardrobe maintenance

Set Design and Construction

  • Set designer fees
  • Drafting/rendering costs
  • Set construction (labour, materials)
  • Set dressing (props, furnishings)

Special Effects and Stunts

  • CGI and visual effects
  • Pyrotechnics, smoke, fog
  • Stunt performers and coordinators
  • Equipment and safety personnel

Catering, Craft, and Other Services

  • Meals and refreshments
  • Craft services (on-set snacks, drinks)
  • Catering/craft/cleaning staff

Specialized Services

  • Post-production (editing, VFX, color grading)
  • Sound (recording, mixing)
  • Drone and camera operations
  • Animal handlers, special effects technicians

Accommodation and Transportation

  • Hotel, apartment, or house rentals
  • Car rentals, taxis, bus hire
  • Air travel within/to/from Finland

Travel Costs

  • Flights
  • Ground transport
  • Accommodation
  • Per diem and incidentals

Miscellaneous Costs

  • Travel-related (tickets, fuel, allowances)
  • Copyright royalties
  • Producer’s fees
  • Overheads: admin, legal, equipment
  • Imputed costs: use of own gear/equipment

Post-Production Expenditures

Eligible if incurred in Finland:

  • Editing: Software, editors, suites
  • Visual Effects: CGI, animation
  • Sound Design and Mixing: Sound editing, Foley, mastering
  • Color Grading
  • Music: Composition and licensing
  • Other Costs:
    • Goods/services from Finnish-taxable vendors
    • Equipment/facility rentals
    • Salaries subject to Finnish tax
    • Travel, overhead, royalties

Non-Qualifying Expenditures

  • VAT (Value-added tax)
  • Financing costs: Loans, interest
  • Marketing and distribution
  • Insurance
  • Commercials and promotional content
  • Reality shows, talk shows, music videos
  • Training/instructional videos
  • Productions with 50%+ public funding
  • Government/state-owned company applicants

Application Process

Step 1: Eligibility Check

  • Total production budget and Finland spend ≥ €650,000 for documentaries
  • 25% of funding from outside Finland

Step 2: Application Preparation

  • Gather:
    • Detailed budget and cost breakdown
    • Confirmed funding proof (60%)
    • Auditor’s report
    • Cost statement

Step 3: Submission

  • Submit application via Business Finland’s online services

Step 4: Processing

  • Decision within 40 days
  • Projects must begin within 12 months of approval

Step 5: Project Execution

  • Start production
  • Maintain records of expenditures

Step 6: Reporting and Rebate Payment

  • Submit:
    • Interim and final reports
    • Cost statement and auditor’s report
  • Payment made within 21 days after final reporting

Key Contacts

  • Business Finland: Application and funding decisions
  • Film in Finland: Production support and guidance

Rebate Highlights

  • 25% cash rebate on production costs in Finland
  • Maximum 80% of the total budget is eligible
  • Minimum production budget applies
  • Fast processing: decision in 40 days, payment within 10–21 days post-reporting

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.