Kazakhstan

Kazakhstan Film Incentive Overview

The Kazakhstan Film Incentive offers international productions a cash rebate of up to 30% on qualifying local expenses. The Kazakhstan Film Incentive applies to feature films, TV series, documentaries, and animation projects that shoot partially or entirely within Kazakhstan. To be eligible for the Kazakhstan Film Incentive, productions must collaborate with a registered local production company and meet minimum spend thresholds. Administered by Kazakhfilm and supported by the Ministry of Culture and Information, the Kazakhstan Film Incentive covers expenses such as local cast and crew wages, accommodation, transportation, and equipment rental. With a rapidly developing infrastructure and government support, the Kazakhstan Film Incentive is becoming an attractive option for filmmakers seeking quality production value and cost-efficiency.

Hoodlum Introduction (How can we help you secure the film incentives)

Hoodlum Film Fixers is your trusted production partner for navigating the Kazakhstan Film Incentive. We specialize in ensuring that international productions fully comply with the requirements of the Kazakhstan Film Incentive and receive the maximum available rebate. From developing your application to managing local partnerships and budgets, Hoodlum handles every step of the Kazakhstan Film Incentive process. Our team coordinates with Kazakhfilm, government authorities, and reliable vendors to secure permits and ensure that your production aligns with the cultural and financial criteria of the Kazakhstan Film Incentive. With Hoodlum’s local expertise and strategic support, accessing the Kazakhstan Film Incentive is smooth, efficient, and highly rewarding.

Incentives Offered

Tax Rebate

• Offers a 30% tax rebate for certain film productions.
• Decided on a case-by-case basis by the relevant authorities.
• Applies to qualifying local spend only.
• Large-scale productions may have limited eligible costs due to reliance on foreign key crew and equipment.

No Cash Incentives

Currently, no specific cash rebate or grant incentives are available for filming in Kazakhstan.

Eligibility Criteria

• Type of Production: Feature films, television series, documentaries, or other types of productions may be eligible.
• Qualifying Spend: Productions need to incur a minimum amount of qualifying expenditure in Kazakhstan.
• Local Content: Productions may need to meet local content requirements, such as employing local crew members or showcasing Kazakh culture.
• Cultural Significance: Some productions may be prioritized based on their cultural significance or potential impact on the Kazakh film industry.

What is the minimum QPE per project

Feature Films:

• Foreign Productions: $100,000
• Local Productions: $50,000
• High-end Feature Films: $1,000,000 for a 40% rebate

TV Drama Series or Single Drama:

• Per Episode: $20,000 for a 30% rebate
• High-end: $150,000 per episode for a 40% rebate

TV Documentary Programme:

• Minimum QPE: $20,000

Post-production:

• 30% rebate: $30,000 minimum QPE
• 40% rebate: $150,000 minimum QPE

Music Videos:

• Foreign Productions: $30,000
• Local Productions: $15,000

Dubbing Project:

• Minimum QPE: $30,000

High-end International TV Commercial:

• Minimum QPE: $30,000

Production Categories Accepted

While specific categories aren’t strictly defined, eligible productions typically include:

• Feature Films: Narrative films with a storyline, characters, and cinematic value.
• Documentaries: Non-fiction films exploring real events, people, or places (e.g., international documentary series shot in Kazakhstan).
• International Co-productions: Collaborations between Kazakh producers and international production companies.
• TV Series: Scripted or unscripted shows for television broadcast.

To qualify, productions must incur qualifying expenditure in Kazakhstan, such as:

• Location Shootings: Filming on location in Kazakhstan’s diverse landscapes.
• Crew and Equipment: Hiring local crew members and renting equipment.
• Goods and Services: Purchasing or renting local goods and services related to production.

Qualifying Production Expenditures (QPE)

Pre-Production Expenditures:

• Script Development: Costs associated with scriptwriting, editing, and revisions.
• Location Scouting: Expenses related to finding and securing locations for filming.
• Casting: Costs associated with casting actors, extras, and other talent.
• Crew Assembly: Expenses related to hiring and assembling the production team.
• Budgeting and Scheduling: Costs associated with creating and managing production budgets and schedules.
• Permits and Licenses: Fees for permits, licenses, and other regulatory approvals.
• Other Pre-Production Services: Costs for other pre-production services, such as storyboarding, location management, and production design.

Production Expenditures

Cast and Crew Salaries and Fees:

• Actor Salaries and Fees
• Director, Producer, and Crew Member Salaries and Fees
• Salaries and Fees for Local Cast and Crew Members

Professional Fees:

• Director’s Fees
• Producer’s Fees
• Screenwriter’s Fees
• Other Professional Fees Related to the Production

Labour Costs:

• Salaries and Wages: Payments to cast and crew members, including Dominican nationals and foreign personnel working in the Dominican Republic.
• Benefits and Payroll Taxes: Employer contributions to social security, health insurance, and other benefits, as well as payroll taxes.
• Fees for Services: Payments for specialized services like acting, directing, producing, etc.

Equipment Rental Fees:

• Camera and Lighting Equipment Rentals
• Sound Equipment Rentals
• Specialized Equipment Rentals: Cranes, drones, Steadicams, etc.
• Generators and Power Equipment Rentals
• Other Equipment Rentals: Camera dollies, jibs, and other production-related equipment.

Location Fees:

• Land or Property Rental Fees: For buildings, streets, parks, etc.
• Location Permit Fees: Fees paid to obtain filming permits or licenses.
• Site Fees: Payments for specific locations such as beaches, mountains, etc.

Wardrobe and Costume Expenses:

• Costume Design and Creation
• Costume Rental Fees
• Costume Purchases
• Costume Maintenance and Repair

Set Design and Construction Costs:

• Set Design Fees
• Set Construction Costs
• Set Decoration Costs
• Set Materials and Supplies

Special Effects and Stunts Expenses:

• Visual Effects (VFX): CGI, graphics, and other visual effects.
• Special Effects: Pyrotechnics, smoke, fog, etc.
• Stunt Coordination and Performance: Fees for stunt coordinators, performers, and doubles.
• Stunt Equipment and Supplies

Catering, Craft, and Services Costs:

• Catering Services: Meals and snacks for cast and crew.
• Craft Services: Snacks, beverages, and refreshments on set.
• Security Services: Fees for on-set security personnel.
• Transportation Services: Costs for transporting cast, crew, and equipment.
• Other Services: Laundry, cleaning, waste management, etc.

Specialized Services:

• Visual Effects (VFX) Services
• Sound Design and Mixing Services
• Post-production Services: Editing, color grading, sound mixing.
• Drone Services: Aerial footage and photography.
• Other Specialized Services: Animation, motion control, special effects rigging, etc.

Accommodation and Transportation Costs for Cast and Crew:

• Hotel Accommodations
• Transportation: Car rentals, fuel, driver fees, international airfare, per diems.

Travel:

• Airfare: Flights for cast, crew, and equipment.
• Ground Transportation: Taxis, shuttles, etc.
• Travel Agency Fees

Miscellaneous:

• Office Expenses: Supplies, rentals, and services.
• Communication Expenses: Phone, internet, and communication services.
• Insurance Premiums: Insurance for equipment, cast, and crew.
• Permits and Licenses: Regulatory fees.
• Other Production-Related Expenses: Props, set dressing, and production supplies.

Post-Production Expenditures

Editing Services:

Costs of picture editing, sound editing, and visual effects editing.

Visual Effects (VFX):

Expenses related to creating computer-generated imagery (CGI), motion graphics, and other visual effects.

Sound Design and Mixing:

Costs of creating and editing sound effects, Foley, and music mixing.

Colour Grading:

Expenses related to colour correction and enhancement.

Music Composition and Licensing:

Costs of creating original music or licensing existing music.

Post-Production Software and Equipment Rentals:

Fees for renting software, hardware, and facilities required for post-production processes.

Non-Qualifying Expenditures (NQE)

Exploitative Expenditures:

Costs related to marketing, distribution, and publicity.

Deferments and Residuals:

Payments based on future profits or performance (e.g., royalties, residuals).

Financing Costs:

Interest payments, loan fees, and other financing-related expenses.

General Overheads:

Costs not directly related to the production, such as administrative overhead.

Expenditures Outside Kazakhstan:

Costs incurred outside the country unless specifically allowed by the rebate program.

Application Process

Eligibility Determination:

Confirm the project’s eligibility for the rebate program.

Application Submission:

Submit a detailed application including:

• Project information (title, synopsis, script)
• Production schedule
• Budget breakdown
• List of cast and crew
• Location details

Documentation:

Provide required documents such as:

• Proof of company registration
• Tax identification number
• Contracts and agreements

Review and Approval:

The relevant authority reviews the application and verifies the project’s eligibility.

Production Monitoring:

The production team may need to provide progress reports and updates during filming.

Expenditure Tracking:

Keep detailed records of expenditures, including receipts and invoices.

Claim Submission:

After production completion, submit a claim for the rebate, including:

• Detailed expenditure report
• Supporting documentation (receipts, invoices)

Audit and Verification:

The relevant authority may conduct an audit to verify the claim.

Rebate Payment:

If the claim is approved, the rebate payment will be made according to the program’s terms.

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.