Greece

Greece Film Incentives Overview

Greece Film Incentives provide a 40% cash rebate on all eligible production expenses, with no upper cap. Greece Film Incentives apply to feature films, documentaries, and high-end TV series filmed in Greece.

To qualify, productions must register with EKOME and fulfill local spend and cultural requirements. Greece Film Incentives cover crew, equipment, post-production, and non-resident talent.

From ancient ruins to scenic coastlines, Greece Film Incentives make it possible to shoot affordably in world-famous locations.

Hoodlum Introduction

Hoodlum Film Fixers make applying for Greece Film Incentives simple. We manage registrations, audit-ready documentation, and partner introductions so you can focus on filming.

With Hoodlum, Greece Film Incentives are easier to access, easier to manage, and easier to maximize.

Incentives Offered

Greece offers several incentives for film productions, including:

• Cash Rebate Program:
  • A 40% rebate on eligible production costs spent in Greece.
  • Maximum cash rebate of €12 million per project.
• Eligible Expenses:
  • Production and post-production costs
  • Insurance premiums
  • Completion bond guarantees
  • Production service company fees
  • Fuel expenses
  • Travel expenses
• Ineligible Expenses:
  • Financial assets
  • Fixed assets
  • Marketing, promotion, and communication costs

Eligibility Criteria

Productions must meet the following criteria to qualify for the Greece Film Commission’s incentives:

• Production Type:
  Feature films, documentaries, television series, shorts, animated films, and digital games.
• Minimum Spend in Greece:
  • Feature films: €100,000
  • Documentaries: €60,000
  • TV series: €25,000 per episode (or €15,000 per episode for series with over 100 episodes)
  • Shorts and animated films: €60,000
  • Digital games: €30,000

Minimum Qualified Production Expenditure (QPE) Per Project

The minimum QPE per project varies by production type:

• Feature Films: €200,000
• Documentaries: €60,000
• Short Films: €45,000
• Television Mini-Series (up to 16 episodes): €120,000 per episode for first two seasons
• Television Series (more than 16 episodes): €35,000 per episode for first two seasons, max 150 episodes for first season
• Animated Films: €80,000
• Digital Games: €50,000

Additional specific requirements:

• Docuseries: €20,000 per episode, total minimum €60,000
• TV Series with over 70 episodes: €25,000 per episode for first two seasons

Categories of Production Accepted for Evaluation

The Greece Film Rebate Scheme accepts the following production categories:

1. Feature Films: Narrative films 70 minutes or longer.
2. Documentaries: Non-fiction films exploring culture, history, science, or social issues.
3. Television Series: Scripted or unscripted series for TV or online platforms.
4. Short Films: Narrative or documentary films under 70 minutes.
5. Animated Films/Series: Includes feature films, shorts, and series.
6. Digital Games: Interactive games for PC, consoles, or mobile devices.

Qualifying Production Expenditures (QPE) Offered by Greece Economic Development Board

Pre-Production Expenditures

Qualifying pre-production expenditures include:

1. Location scouting costs in Greece.
2. Script development: writing, research, development.
3. Casting: auditions and casting fees.
4. Crew assembly: hiring production team members.
5. Permits and licenses fees.

Requirements:

• Must be incurred in Greece.
• Must be directly related to the production.
• Must be reasonable and necessary.

Production Expenditures

Cast and Crew Salaries and Fees:

• Actor fees.
• Crew salaries (directors, producers, cinematographers, production staff).

Professional Fees:

• Director’s fees.
• Producer, line producer, and production manager fees.
• Screenwriter fees.
• Fees for editing, VFX, sound design, music composition, etc.

All must be:

• Incurred in Greece.
• Directly related to production.

Labour Costs

Eligible labor costs include:

1. Salaries, wages, benefits, and taxes for cast and crew.
2. Freelancer and independent contractor fees.
3. Salaries and benefits for production staff (managers, coordinators, assistants).

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Equipment Rental Fees

Includes rental costs for:

1. Cameras, lenses, lighting, grip equipment.
2. Sound equipment (microphones, mixers, boom operators).
3. Specialized equipment (cranes, drones, Steadicams).
4. Production vehicles (camera cars, trucks).

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Location Fees

Include:

1. Location permits.
2. Location rental fees (property owners/managers).
3. Location management fees (scouting, securing, logistics).

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Wardrobe and Costume Expenses

Include:

1. Costume design, creation, and alteration.
2. Costume rental fees.
3. Costume purchase costs.
4. Costume maintenance and repair.

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Set Design and Construction Costs

Include:

1. Set design fees.
2. Set construction, modification, and dismantling costs.
3. Set decoration costs.
4. Materials and supplies for sets.

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Special Effects and Stunts Expenses

Include:

1. Visual effects (VFX): CGI, animation, digital effects.
2. Special effects (SFX): pyrotechnics, makeup, prosthetics.
3. Stunt coordination and performers.
4. Rentals of equipment used for effects and stunts.

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Catering, Craft, and Services Costs

Include:

1. Catering services (food, beverages).
2. Craft services (snacks, refreshments).
3. Production support staff fees (assistants, set medics).

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Specialized Services

Include:

1. Visual effects (VFX) services.
2. Sound design, editing, and mixing services.
3. Music composition, scoring, and production services.
4. Editing services (picture editing and assembly).
5. Color grading and finishing services.

All must be:

• Provided in Greece.
• Directly related to production.
• Reasonable and necessary.

Accommodation and Transportation Costs for Cast and Crew

Include:

1. Hotel accommodations for cast and crew.
2. Transportation costs: airfare, ground transport (vehicle rental, drivers).
3. Per diems for meals and incidentals.

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Travel

Includes:

1. Flights for cast, crew, and essential personnel.
2. Ground transportation (rental cars, taxis, private car services).
3. Travel related to accommodation.

All must be:

• Incurred in Greece or travel to/from Greece.
• Directly related to production.
• Reasonable and necessary.

Miscellaneous

Include:

1. Office and administrative costs (supplies, utilities).
2. Communication costs (phone, internet).
3. Insurance premiums for production risks.
4. Permits and licenses fees.
5. Other production-related expenses.

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Post-Production Expenditures

Include:

1. Editing (picture editing, assembling final cut).
2. Visual effects (CGI, animation, digital effects).
3. Sound design, mixing, mastering.
4. Color grading and finishing.
5. Music composition and production.
6. Post-production software and equipment rentals.

All must be:

• Incurred in Greece.
• Directly related to production.
• Reasonable and necessary.

Non-Qualifying Expenditures

Include:

1. Expenditures incurred outside Greece.
2. Marketing and distribution costs.
3. Deferments and residual payments.
4. Publicity and PR expenses.
5. Expenses not directly related to production.

Application Process for Greece Film Rebate Scheme

Step 1: Pre-Production Application

• Submit intention to apply to the Greek Film Center.
• Provide project details: script, budget, production schedule.

Step 2: Registration and Documentation

• Register production with Greek Film Center.
• Gather required documents: budget breakdown, production schedule, key personnel list, proof of financing.

Step 3: Application Submission

• Submit completed application with documents.
• Pay applicable application fee.

Step 4: Review and Approval

• Greek Film Center reviews application for completeness and eligibility.
• If approved, production receives certificate of eligibility.

Step 5: Production and Expenditure Tracking

• Track expenditures with receipts and invoices.
• Submit expenditure reports regularly.

Step 6: Rebate Claim Submission

• Submit final rebate claim post-production, including final expenditure report and supporting documents.
• Audit by Greek Film Center may occur.

Step 7: Rebate Payment

• Rebate calculated based on eligible expenditures.
• Payment issued, typically 40% of eligible expenditures.

Timeline and Requirements

• Pre-production application: Submit intention and details before production starts.
• Application submission: Submit before production completion.
• Rebate claim submission: Submit within specified timeframe after production completion.
• Requirements:
  • Meet eligibility criteria.
  • Maintain accurate records.
  • Comply with regulations.

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.