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Cash Rebate Program

Cash Rebate Program

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20-25% Cash Back

Film in Georgia” is a newly launched film industry incentive program offering a 20% cash rebate on qualified expenses incurred in Georgia. The program aims to support the development of Georgia’s film industry.

An additional rebate of up to 5% is available if a production promotes Georgia as a destination by meeting the program’s “Cultural Test.

Eligibility Criteria:
International and local productions must be registered as legal entities in Georgia.
Projects must lead to the production of a feature film, TV film, TV series or mini-series (pilot episodes are eligible), animation, documentary film, commercial, reality show, or music video.
At least 50% of the total production budget should be in place at the time of application.
Expenses must be directly related to the filmmaking process to qualify.
If production qualifies for the rebate, a refund up to 1,000,000 GEL will be approved automatically. Projects requesting a higher rebate require special approval of the government of Georgia.
Production in Georgia must be completed within 24 months after acceptance to the rebate program.

Cash Rebate Scheme

Animated Film
Animated Film

Min. Local Expenditures -GEL 300,000 / USD 150,000

Audience Coverage Requirements - N/A

Commercials
Commercials

Min. Local Expenditures -GEL 300,000 / USD 150,000

Audience Coverage Requirements - In at least 3 countries outside Georgia

Reality Show
Reality Show

Min. Local Expenditures -GEL 300,000 / USD 150,000

Audience Coverage Requirements - In at least 1 countries outside Georgia

Music Video
Music Video

Min. Local Expenditures - GEL 300,000 / USD 150,000

Audience Coverage Requirements - In at least 3 countries outside Georgia

Qualified Expenses

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  • Rent of pavilions, studios, rehearsal rooms, manufactories (property-room, joinery), workshops, sports storage spaces, stage, halls, office space, office furniture and equipment, training, feeding, transportation of animals, water tanks and mobile toilets, special personnel and special technics subjected to state and private sector, land transport, vehicles and all special transport for film-making, voice recording studios (voice recording for films), filming places and cost of filming right – amount paid to owner (resident physical person of legal entity) of filming places related to audio-visual production on the territory of Georgia
  • Service of hair and stage make-up studios
  • Professional services rendered in Georgia – insurance, banking, accounting and legal services. Also, if necessary, the services provided by the interdependent person and in other cases provided by the legislation of Georgia, the service rendered by the expert to determine of the market price of
  • Security and urgent medical assistance services
  • Special services – scuba diving, skydiving, rent of hang-glider and hire of instructor, mountainous services and all special services related to film-making
  • Special effect services – specialists and equipment
  • Decorations construction and /or arrangement services
  • Image editing
  • Animation
  • Visual effects (VFX) services
  • Colour correction
  • Music recording
  • Voice recording studio rent
  • Image rendering
  • Translation
  • Subtitling
  • Laboratory expenditure borne in Georgia
  • Creation of & film related packages to distribution and sales companies (deliverables)
  • Travel expenses on the territory of Georgia of administrative personnel of the program beneficiary – in accordance with the legislation of Georgia (1%)
  • Travel costs (only in Georgia) (5%)
  • Fuel costs (in accordance with the rule established by the order N230 of April 18, 2011 of the Ministry of Finance of Georgia) (5%)
  • Utility bills (1.5%)
  • Telecommunication expenses – for telephone, cell phone, internet, fax bills in Georgia; Walkie-talkie rent (2%)
  • Rent of grip equipment including its accessories, wardrobe/costumes, illumination equipment (including its accessories), air and water transport in Georgia, audio-visual equipment in Georgia, requisites, generator (15%)
  • Food and catering services on the territory of Georgia if it is in direct relation to the final project (15%)
  • Accommodation expenses in Georgia – hotel expenses for crew (15%)
  • Expenses of the personal, which includes – wages of personal working on full/half term, remuneration of contractor manpower, who must be the resident of Georgia, paying taxes to Georgian budget, hired under the legislation of Georgia and on the territory of Georgia. (60%)
  • Remuneration to be given to non-resident physical persons (the director, the actor, the main operator, production designer / chief designer, costume designer, the editor) by the beneficiary of the program (15%)

Cash Rebate 5%

An additional 2-5% rebate is available if projects include elements designed to promote Georgia as a destination. To qualify, projects must meet the program’s “Cultural Test”:

Cash Rebate 5%
  1. Lead actress or actor (first three positions in credits), or Director (first two positions in credits)
  2. Screenwriter (first two positions in credits) or Composer (first two positions in credits)
  3. Two supporting actresses or actors (first ten positions in credits)
  4. At least three Heads of Department (DP, first position in credits), Producer (first three positions in credits), Production Designer (first position in credits), Costume Designer (first position in credits), Line Producer (first position in credits), Production Manager or Unit Production Manager (first position in credits, only if the picture does not have a line producer)
  1. Depiction of Georgia as a location (identified via onscreen title or other indication)
  2. Story based on a Georgian work of literature or historical event
  3. Depiction of national landmarks commonly associated with Georgia such as:
    • UNESCO cultural heritage sites (and candidate sites)
    • Landmarks from the approved list
    • The Georgian flag (visible on-screen for at least two seconds)

Please note, that financial reports is considered valid if issued by the following companies:

  • During a 2- year period beneficiary is free to implement the activities according to the project submitted during the application process and plan the shooting periods. Beneficiary can make necessary changes in the project implementation plan; however audited financial statement has to be submitted no later than two years after signing the contract.
  • Government rebates 20% of the qualified expenses within 90 days after the submission of the relevant financial statement
  • After receiving the 20% cash rebate, the beneficiary has two years to apply for the additional 2-5% rebate.
  • After receiving the application, the Government has 90 days to decide on and provide 2-5% rebate

One Stop Shop

To streamline the production process, the Georgian government will help productions directly with the following services:

Cash Rebate
Location scouting
Cash Rebate
Assistance in acquiring permits issued by government institutions
Cash Rebate
Coordination and communication with various stakeholders

Application Process

​In order to become cash rebate incentive beneficiary the following steps should be completed: