Rates & additional benefits
Base rebate is no less than 25% of qualifying amounts paid to suppliers/service providers. For popularising Armenia, an additional amount of up to 5% may apply for resident Armenian filmmakers and up to 10% for non-resident filmmakers or co-productions, making the stated maximum for the latter 35%.
Production type & commercial eligibility
Commercials not confirmed. The official decision does not state whether advertising commercials are eligible or excluded.
Qualifying expenditure
The official annex covers filmmaking-related rights, scriptwriting, directing, cast, administration, photography, locations, property, stunts, make-up, costumes, camera, lighting, technical/audio teams, transport, accommodation, equipment, animation/computer graphics, post-production, and data storage/processing. Expenses financed by filmmaking-fund resources are excluded.
Labor & residency
Rebatable products, services, and works must be acquired from resident Armenian taxpaying organisations and individual entrepreneurs. Non-resident filmmakers or co-productions are expressly covered for the additional Armenia-popularisation uplift. No ATL/BTL, compensation-cap, loan-out, or withholding rule is stated.
Application timing
The 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.
Caps & funding conditions
Not stated in the cited sources. Confirm this requirement with the administering agency.
Audit requirements
The professional group reviews applications; incomplete or defective documents may be corrected within 10 working days. An approved applicant enters a contract defining production obligations and consequences for violations. No CPA audit requirement is stated.
Receiving the incentive
The decision describes a cash rebate; it does not state transferability, refundability mechanics beyond the rebate, buy-back terms, or haircuts.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.