Rates & additional benefits
Both options provide investment of up to 49% of total budget. Option 1 has no cap; Option 2 is capped at US$600,000. Profit sharing is case-by-case. Investment amount and ratio are subject to Investment Committee resolution.
Production type & commercial eligibility
Commercials included. The official page says the investment scope covers a wider range of content types without restrictions based on artistic or commercial classifications; it does not specifically mention advertising commercials.
Qualifying expenditure
Qualified-spend categories are not stated as a comprehensive list. The page states that investment scope covers audiovisual and cultural content without restrictions based on artistic or commercial classifications.
Labor & residency
The official page requires applications by Taiwan teams and states the international co-funding/co-production and Taiwan-elements requirements; no further labor, residency, ATL/BTL, compensation-cap, loan-out, or withholding rules are stated.
Application timing
Applications must be submitted by Taiwan teams. Projects must meet Taiwan elements, international co-funding/co-production, and international distribution requirements. Formal acceptance occurs only after all required documents are complete; applications submitted from 2026-07-01 are subject to the announced applicability rules.
Caps & funding conditions
Option 1: no investment amount cap. Option 2: up to US$600,000.
Audit requirements
Applications require complete documentation. The official page states that investment amount and ratio are subject to Investment Committee resolution; no audit or CPA requirement is stated.
Receiving the incentive
Investment/profit-sharing terms are designed case-by-case; the official page does not state transferability, refundability, 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.