Austria 🇦🇹

Austria offers a comprehensive incentive program to attract international film and television productions. Below is a detailed breakdown of the incentives:

1. Austria Filming Incentives - Cash Rebate Program

Cash Rebate:

Austria provides a cash rebate on qualifying production expenditures incurred within the country.

2. Film Incentives Breakdown

Rebate Percentage:

• 30% base rebate on eligible production costs.
• An additional 5% Green Filming bonus for productions meeting specific environmental sustainability criteria.

Eligible Productions:

• Feature films.
• Television series.
• Documentaries.
• Virtual reality (VR) content.
• Animation projects.
• Visual effects (VFX) projects.
• Film music production.
• Post-production projects.

Minimum Expenditure Requirements:

• Fiction: €150,000.
• Documentary: €80,000.
• Animation, VFX, film music, editing: €25,000.

Rebate Cap:

• Feature Films: Up to €5 million per project.
• Series: Up to €7.5 million per project.

3. Filming Incentives Terms and Conditions

Eligible Expenses:

• Costs incurred in Austria directly related to pre-production, production, and post-production.
• Payments to individuals and legal entities registered under Austrian law.

Green Filming Bonus:

• An additional 5% rebate is available for productions implementing environmentally friendly practices, such as:
  • Sustainable set construction.
  • Energy-efficient lighting.
  • Waste reduction measures.

Application Timing:

• Applications must be submitted before the start of principal photography or production activities in Austria.

4. Governing Body for the Incentive

FISA+ (Film Industry Support Austria):

• Administers the cash rebate program, overseeing applications, evaluations, and disbursements.

5. Filming Incentive Application Process

1. Application Submission:

• Submit a complete application to FISA+ before commencing production in Austria.
• Include necessary documentation such as:
  • Script.
  • Production schedule.
  • Financing plan.
  • Cultural test.

2. Evaluation:

• FISA+ evaluates applications based on eligibility criteria and the cultural test.

3. Approval and Contract:

• Upon approval, sign a contract with FISA+ outlining the terms of the rebate.

4. Production and Expenditure Tracking:

• Proceed with production, ensuring all eligible expenditures are properly documented and comply with the program’s requirements.

5. Rebate Claim:

• After production, submit the necessary documentation to claim the rebate.
• FISA+ processes the claim and disburses the funds accordingly.

For detailed guidelines and application forms, consult the official FISA+ website or contact them directly for assistance.