Bulgaria 🇧🇬

Bulgaria offers a 25% cash rebate to attract international film and television productions. Below is a detailed overview:

1. Bulgaria Filming Incentives - Cash Rebate

Cash Rebate:

Bulgaria provides a 25% cash rebate on qualifying production expenditures incurred within the country.

2. Film Incentives Breakdown

Rebate Percentage:

• 25% of eligible expenses.

Eligible Productions:

• Feature films: Over 70 minutes.
• Documentary films: Over 60 minutes, or documentary series with episodes of at least 40 minutes.
• Animated films or series: Total running time over 24 minutes.
• Films for TV/streaming platforms: Over 70 minutes, or series with episodes of at least 40 minutes.

Minimum Expenditure Requirements:

• Projects must meet specific cultural criteria and spend a minimum amount in Bulgaria, as outlined in the Film Industry Act and its Implementing Regulation.

Rebate Cap:

• €1 million per project.

3. Filming Incentive Terms and Conditions

Cultural Test:

• Projects must pass a cultural test assessing elements related to Bulgarian or European culture, heritage, and territory.

Eligible Expenses:

• Costs for goods and services incurred in Bulgaria directly related to pre-production, production, and post-production.
• Payments to individuals and legal entities registered under Bulgarian law.

Ineligible Projects:

• Works that reflect adversely on Bulgaria or incite discrimination.
• Pornographic content.
• Sports events, talk shows, reality shows, and promotional works.

4. Governing Body for the Incentive

Bulgarian National Film Center (NFC):

• The NFC administers the cash rebate program, overseeing applications, evaluations, and disbursements.

5. Filming Incentive Application Process

1. Registration:

• Applicants must:
  • Be legal entities operating in filmmaking, registered under Bulgarian law or the law of an EU member state (or other specified countries).
  • Register in the Unified Public Register maintained by the NFC.

2. Application Submission:

• Applications are accepted year-round and processed in the order received.
• Required documents include:
  • The script.
  • Production schedule.
  • Financing plan.
  • Cultural test.

3. Evaluation:

• The NFC evaluates applications based on eligibility criteria and the cultural test.
• Applications are reviewed during monthly sessions.

4. Approval and Contract:

• Upon approval, a contract is signed with the NFC outlining the rebate terms.

5. Production and Expenditure Tracking:

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

6. Rebate Claim:

• After production, submit the necessary documentation to claim the rebate.
• The NFC reviews the claim and disburses the funds accordingly.

For detailed guidelines and application forms, consult the official Bulgarian National Film Center (NFC) website or contact them directly for assistance.