Cash Rebate


(EN) We would like to inform all interested parties that 50% of the automatic allocation of the Portuguese Cash Rebate (2020) was reached, in accordance with the No. 7 of the Article 8 of the Administrative Rule No. 490/2018, September 28th, taken into account the approved amounts until this date.

Consequently, all applications to the Portuguese Cash Rebate submitted to ICA, I.P. will be considered accordingly to the allocation rules provided by the No. 8 of the mentioned Article.

(PT) Informam-se os interessados ao Incentivo à Produção Cinematográfica e Audiovisual (2020) de que foi atingida a quota de 50% de atribuição automática do incentivo, de acordo com o estabelecido no n.º 7 do artigo 8.º da Portaria n.º 490/2018, 28 de setembro, considerando os montantes aprovados até esta data.

Todos os requerimentos de admissão ao benefício do incentivo que derem entrada no ICA, I.P., ficarão sujeitos às regras de atribuição, previstas no n.º 8 do referido artigo.


Portugal as created one of the most competitive incentive systems in Europe: the Incentive to Film Production and Capture, established by Decree-Law no. 45/2018, of 19 June and whose Regulation is included in Annex I to Order no. 490/2018, of 28 September, amended by Order no. 198/2019, of 27 June..

It applies to film and TV with the minimum qualified Portuguese production expenses (QPPE) of €500.000,00 (around $600.000,00) for fiction and animation and €250.000,00 (around $300.000,00) for documentaries and post-production.

Main features:

  • Films, TV and VOD productions- national and foreign (line/services) films, official and international physical co-productions;
  • Incentive: 25% or 30% of QPPE- rebate rate is determined by a “Cultural Test” that focuses on the project characteristics.
      • First come first served basis.
      • Maximum recap per project of €4M (circa $5M).
        The €4M cash rebate per production, and yearly fiscal estimates, are just budgetary place markers, not inscribed allocations. The incentive management authority has the funds and legal autonomy to expand them both as to accommodate any particular projects it approves. Projects submitted for appreciation will be notified of a final binding decision of approval within 30 days, upon which cash rebate instalments will be made available.
      • Upfront payments in instalments.
      • Above-the-line expenses are considered QPPE until the limit of 35% of total QPPE.
      • Appreciation timing: 20 working days.

ENTITIES - Who to contact?

Portugal Film Commission: This email address is being protected from spambots. You need JavaScript enabled to view it. 
Instituto do Cinema e do Audiovisual (Portuguese Film Institute): This email address is being protected from spambots. You need JavaScript enabled to view it.

DOCUMENTATION - What is needed?

  1. Administrative documents:
    • I.Solemn declaration in which the applicant declares it is not covered by the disqualification conditions, namely:
      1. Have properly organised accounting in accordance with the accounting standards and other legal provisions in force for the relevant business sector;
      2. Are not subject to determination of their taxable profits by indirect methods;
      3. Are not declared insolvent by court decision, or in the process of liquidation, dissolution or winding-up, or subject to any measure preventing disposal of assets or in any analogous situation or have such procespending, except where they are covered by an insolvency plan under the legislation in force;
      4. Are not subject to a pending recovery order following a decision by the European Commission that has declared State aid received unlawful and incompatible with the internal market;
    • II.Copyright assignment agreements or permissions by copyright holders;
    • III.Contract with the director or directors;
    • IV.Co-production contract or contracts, where applicable;
    • V.Contract between the foreign producer and the local executive producer, in the case of a foreign production;
    • VI.Budget and forecast expenditure breakdown by producer, territory and budget line;
    • VII.Identification, including indication of nationality, of the tax domicile and the estimated amount of fees or payments to be received by authors, producers, actors and technicians and all professionals and companies to be hired in Portugal and whose participation has an impact on the project score;
    • VIII.Project financing plan;
    • IX.Contracts or decisions certifying the financing obtained and forecast.
    • X.Contracts of distribution, diffusion or other form of exploitation of film and tv rights.
  2. Documents relating to the project content:
      1. Script; 
      2. Treatment, in the case of documentaries; 
      3. Notes of intention or explanations by the director and or producer; 
      4. Additional technical or artistic explanations relevant to the evaluation of the project, where necessary.

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