The cornerstone of Greece’s film production incentives is its 40% cash rebate program, administered by the National Centre of Audiovisual Media and Communication (EKOME).

Key Features

• Rebate Rate: Provides a 40% rebate on eligible production costs incurred in Greece.

• Eligible Productions:

  • Feature films

  • TV series

  • Documentaries

  • Animation

  • Digital games

• Minimum Qualifying Expenses:

  • Feature Films: €100,000

  • Documentaries and Short Films: €60,000

  • TV Series: €15,000–€25,000 per episode

  • Digital Games: €30,000

Eligible Costs

• Salaries and wages for local and international cast and crew.

• Pre-production, production, and post-production expenses incurred in Greece.

• Location fees, set construction, and equipment rentals.

• Travel and accommodation costs within Greece.

Application Process

• Pre-Approval:

  • Applications must be submitted at least 10 days before production begins.

  • Projects must pass a Cultural Test, assessing their relevance to Greek or European culture.

• Approval Time: Decisions are typically made within 30 days of submission.

• Rebate Disbursement:

  • Paid within six months after the completion of production.

  • Requires an audit to verify compliance with eligibility criteria.

In addition to the cash rebate, Greece offers a 30% tax relief program for individuals and entities investing in audiovisual productions. This program allows productions to:

• Offset up to 30% of their qualifying production expenses against taxable income.

• Attract private investment, making Greece an appealing destination for co-productions.

Regional and Local Support

Although Greece’s incentives are primarily national, many regions and municipalities actively support productions by providing:

• Logistical Assistance:

  • Facilitating permits for shooting in historic or natural locations.

  • Coordinating with local authorities to ensure smooth operations.

• Reduced Fees:

  • Waivers or discounts on location fees for shooting in public spaces or historic landmarks.

• In-Kind Support:

  • Provision of facilities and resources at reduced or no cost.

EKOME (National Centre of Audiovisual Media and Communication)

• Established in 2018, EKOME acts as a central hub for audiovisual productions in Greece.

• Since its inception, it has approved over 350 projects, generating more than €300 million in investments.

Hellenic Film Commission

• A division of the Greek Film Centre, this organization promotes Greece as a filming destination.

• Provides guidance on location scouting, permits, and local resources.

• Supports international filmmakers with connections to local production companies and crew.

“Creative Greece” Law (Law No. 5105/2024)

Introduced in 2024, this law expanded and modernized Greece’s audiovisual incentive framework. Key features include:

• CRGR-Film and Television (CRGR-FTV):

  • Focused on motion pictures, TV series, and documentaries.

• CRGR-Animate:

  • Supports animation, visual effects, and related services.

• CRGR-Video Game Development (CRGR-VGD):

  • Designed for the production of video game prototypes and software.

Suspension and Relaunch of the Rebate Program

• In May 2024, the rebate program faced temporary suspension due to a backlog of outstanding payments exceeding €100 million.

• The program was relaunched in January 2025 with increased funding and streamlined application processes, ensuring prompt disbursement for approved projects.

Greece allows productions to stack the 40% cash rebate and 30% tax relief programs, maximizing financial benefits. For example:

• A feature film with a €5 million budget could receive:

  • €2 million (40% rebate on qualifying expenses).

  • €1.5 million in tax relief benefits.

  • Combined support covering up to 70% of eligible costs.