Before you shootApplications from 1 January 2025 qualify for the enhanced offering; other certification timing was not stated.
Loading Incentive Radar
Loading source-cited programs and their research status…
Loading Incentive Radar
Loading source-cited programs and their research status…
Compare film tax credits, cash rebates and production incentives worldwide. Use UPP Incentive Radar to explore official sources, check commercial eligibility and share a location shortlist. Free, with no login required.
Browse all programs by countryA headline rate is only the beginning. Compare spending rules, commercial eligibility, application timing, and how an incentive is paid.
Start typing a city or town, then choose a suggestion to explore local programs and nearby options.
City lookup by Google Maps. Search text is sent to Google. Google Terms · Privacy
Explore the real map. Select a marker to see its programs.
Markers show approximate jurisdiction locations, not filming sites or eligibility boundaries. No marker does not mean no incentive.
135 programs matching your filters · 136 in the directory
Before you shootApplications from 1 January 2025 qualify for the enhanced offering; other certification timing was not stated.
Before you shootAlabama Entertainment Office reviews applications for eligibility. After eligibility is established, the credit is claimed through My Alabama Taxes. An ALDOR Certificate of Compliance must be filed before rebate release.
Before you shootAt least 50% of production financing must be secured before applying. Application accepted up to 120 days after Alberta principal photography starts; principal photography must start within six months of Authorization Letter issuance. Authorization Letter must be accepted within 14 days; annual requests are due within six months of taxation-year end and final request within 42 months of starting principal photography.
Before you shootThree-step process: pre-approval, production approval and post-production approval/certification. The program page states that the program is effective beginning January 1, 2023 and provides annual allocations for 2025–2043.
Before you shootRegister with the film office and submit an application with an expenditure estimate before preproduction. Financial incentive approval must precede Arkansas expenses. Apply for a production rebate certificate no later than 180 days after the last production expense.
Before you shootThe national body of cinematography establishes the application schedule and acceptance frequency. The application must include the script with filmmaking time limits and the qualifying-expense list with supporting documents. The authorised state body decides within five working days after review; the professional group reviews applications within seven working days.
Before you shootNo cap or sunset; final certificate payment usually within four weeks of lodgement.
Before you shootProvisional certificate may be sought before or during production; final certificate from the Minister for the Arts is required and the offset is claimed in the relevant company tax return.
Before you shootFinal certificate from the Minister for the Arts is required; company claims the offset in the tax return for the income year in which Australian PDV QAPE stopped being incurred.
Before you shootAudiovisual work must satisfy the Belgian Tax Shelter certification and spending/compliance framework; detailed deadlines were not stated in retrieved excerpt.
Before you shootProject must be pre-approved by ANCINE; exact current filing procedure was not stated in the retrieved extract.
Showing 12 of 135 matching programs
AI-assisted summaries link to official sources. Confirm current terms with the program office before making a production decision. “Not stated” means the sources do not establish a detail; it does not mean zero or no restriction.
Compare the conditions behind the headline. Add up to four programs.
| What matters | British ColumbiaFilm Incentive BC (FIBC) |
|---|---|
| Current status | ActiveAI-assisted research · official sources |
| Research method | AI-assisted research · official sources |
| Incentive type | Refundable credit |
| Stated headline rate | 40% |
| Rate conditions & uplifts | Basic FIBC is 35%, or 40% for productions whose principal photography starts on or after 2025-01-01. Other stated rates are: Regional 12.5%; Distant Location Regional 6%; Digital Animation, Visual Effects and Post-Production (DAVE) 16%; Film Training 30% of trainee payments or 3% of qualifying BC labour expenditure, whichever is less; Scriptwriting 35%. For animation, the regional and distant credits apply to productions with key animation starting after 2024-12-31 subject to the physical-office and 50%-presence requirements. |
| Commercial eligibility | Commercials not confirmed |
| Commercial conditions | Not stated |
| Minimum spend | Not stated |
| Per-project cap | Not stated |
| Annual program cap | Not stated |
| Cap conditions | Not stated |
| Qualifying expenditure | The credit is calculated by multiplying qualified BC labour expenditure by the applicable rate. The program is for domestic productions with qualifying levels of Canadian content. The official material reviewed does not state a further qualified-labour expenditure cap or an explicit commercial/advertising rule. |
| Labor & residency | FIBC is available to Canadian-owned and controlled production corporations with a permanent establishment in British Columbia and is based on eligible BC labour costs. For the restored animation regional/distant credits, the company must have a physical office in the relevant location and claimed workers must be physically present and working there at least 50% of the time. The official material reviewed does not state ATL/BTL treatment, a general compensation cap, or loan-out/withholding rules. |
| Before you shoot | The applicant corporation must obtain eligibility and completion certificates through Creative BC. The eligibility-certificate application is strongly recommended as early as pre-production/production and no later than 12 months from the end of the tax year in which principal photography began. The completion certificate must be applied for and received within 30 months after the end of the tax year in which principal photography (or key animation) began; if the production was completed in that same tax year, the stated deadline is 18 months after that year-end. The T1196 and required certificate are filed with the T2 return; the BC tax page states that Budget 2026 extended the filing deadline to 36 months after tax-year end for tax years ending on or after 2024-08-17. |
| Audit requirements | A separate T1196 and certificate is required for each production and must be filed with the CRA by the applicable deadline. Creative BC/ the Certifying Authority may request additional documentation; false or misleading information results in denial and may lead to prosecution. The BC tax page states there are no carry-back or carry-forward provisions. No CPA-audit or screen-credit requirement is stated. |
| Receiving the incentive | The credit first reduces tax payable and any remaining balance is paid to the corporation. The official material states no carry-back or carry-forward provisions; transferability, buy-back terms and haircuts are not stated. |
| Effective date | Not stated |
| Program end date | Not stated |
| Research version recorded | Aug 28, 2026 |
| Official source last checked | Sep 10, 2026 |
| Official sources | Official source (primary) (opens a new tab)Official source (opens a new tab)Official source (opens a new tab) |
| Continue in UPP | Open program in UPPSign in to watch or track it on a project. |
Planning prompts drawn from your selected programs. Open each topic to compare recorded requirements and identify questions for the program offices.
Confirm whether approval is needed before spending or filming.
The applicant corporation must obtain eligibility and completion certificates through Creative BC. The eligibility-certificate application is strongly recommended as early as pre-production/production and no later than 12 months from the end of the tax year in which principal photography began. The completion certificate must be applied for and received within 30 months after the end of the tax year in which principal photography (or key animation) began; if the production was completed in that same tax year, the stated deadline is 18 months after that year-end. The T1196 and required certificate are filed with the T2 return; the BC tax page states that Budget 2026 extended the filing deadline to 36 months after tax-year end for tax years ending on or after 2024-08-17.
Use the source currency and check which costs qualify.
Minimum spend not stated. The credit is calculated by multiplying qualified BC labour expenditure by the applicable rate. The program is for domestic productions with qualifying levels of Canadian content. The official material reviewed does not state a further qualified-labour expenditure cap or an explicit commercial/advertising rule.
Check residency documentation and which labor categories qualify.
FIBC is available to Canadian-owned and controlled production corporations with a permanent establishment in British Columbia and is based on eligible BC labour costs. For the restored animation regional/distant credits, the company must have a physical office in the relevant location and claimed workers must be physically present and working there at least 50% of the time. The official material reviewed does not state ATL/BTL treatment, a general compensation cap, or loan-out/withholding rules.
Establish documentation requirements, audit costs and when cash is received.
A separate T1196 and certificate is required for each production and must be filed with the CRA by the applicable deadline. Creative BC/ the Certifying Authority may request additional documentation; false or misleading information results in denial and may lead to prosecution. The BC tax page states there are no carry-back or carry-forward provisions. No CPA-audit or screen-credit requirement is stated. The credit first reduces tax payable and any remaining balance is paid to the corporation. The official material states no carry-back or carry-forward provisions; transferability, buy-back terms and haircuts are not stated.
Check current funding, application windows and whether programs can be combined. These planning prompts do not calculate an award or establish eligibility.
Add one more program from the directory to compare locations.
Amounts stay in each program’s stated currency. Annual caps are program limits, not remaining funding. Confirm production eligibility and current availability with the administering agency.
Start with a city or country, then open the programs relevant to your location. Compare up to four programs for spending requirements, labor and residency rules, application timing, caps, audits and how the benefit is received.
Film, television and commercial productions can face different conditions. Follow the official source links on each program page before making a location or financing decision.
Explore the complete published incentive directoryYes. Search the map, read program pages, compare up to four programs and share or export your research without an account.
Each program indicates whether commercials are included, excluded or unconfirmed. Use the filters to narrow your research. Other program requirements still apply.
The catalog snapshot date appears above the explorer. Each program has separate research and source-check dates. A source check does not confirm every rule or current funding. Read the research methodology.
No. Coverage is incomplete. City search matches programs in the published catalog; a missing result does not establish that a jurisdiction has no incentive. Check with the relevant film office.
For research and planning. Program inclusion does not establish your production’s eligibility, funding availability, or an expected award. Confirm current terms with the administering agency or your tax adviser.