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EKOME-Investment incentives

Investment incentives: Cash Rebate, Tax Relief
The implementation of Law 4487/2017 was a decisive step towards attracting investment through the production of films, television series, documentaries, animation, and digital games in Greece.
Since September 2018 (Law 4563/2018) until recently, the rebate amounted to 35% on the eligible expenses incurred in Greece. The updated legislation (Law 4704/2020) raises the cash rebate to 40%, provides a more flexible floor for TV series (€15,000-€25,000 per episode), a new minimum for digital games (€30,000), and includes documentaries (€60,000), short films with a minimum of €60,000, while projects are financed without a cap (the higher the investment capital, the higher the cash rebate). Furthermore, the Greek cash rebate can now serve as collateral for producers to obtain funds through the Greek banking system.
Financing of the rebate is guaranteed through the Greek Public Investment Programme and amounts to €75 million available for the years 2018 to 2022. From April 2018 to June 2021, 148 applications have been included in the cash rebate programme (75 domestic and 73 international productions). The total of invested capital in the country amounts to €187 million while the total cash rebate subsidy amounts to €70 million.
•Getting started
Applications may be submitted for international and domestic productions and/or co-productions that choose Greece as the location for main photography, production, and/or post-production.
•A smooth and timely procedure
Applications are submitted to EKOME all year long, no later than 10 days before the beginning of production and/or post-production, via an electronic system guaranteeing smooth, fast, and transparent processing.
•And… it’s a wrap!
The subsidy is payable no later than six months after the completion of production or/and post-production, provided all prerequisites of the relevant legislation are met.
For further information please contact:
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Tax Relief is a second tool to attract audiovisual productions in Greece. With the implementation of Law 4172/2013-71E and Joint Ministerial Decision 1007/09-01-2019, EKOME now manages the tax relief program, which provides a tax exemption of 30% for investments in domestic productions (through same procedure as for the cash rebate). The program can be used in combination with the cash rebate, reaching up to 50% of the total production cost of a project.
Information about the beneficiaries, the applicable tax refund fee standards and the application submission procedure can be found at the following link on the website of the National Audiovisual Media and Communication Center of Greece: production invest/tax relief/

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