Film Production Incentive Programme- Macedonia

20% Cash Rebate for film and TV

Macedonia introduced Film Production Incentive in 2014.   It is available to international and local filmmakers in the form of a rebate of 20% on qualifying Macedonian expenditures.

• Body in charge of the procedure: Commission for Establishing the Right to Refund.


• The programme is administered on a first-come, first-served basis.


• Cash Rebate is calculated on the total qualifying expenditure including value added tax and is paid directly to the applicant's Macedonian bank account


• Eligible expenditures: costs of goods and services purchased in Macedonia and wages paid to Macedonian tax residents for services (both cast and crew) carried out in Macedonia.


• Minimum local spend per project: 100.000 EUR in MKD equivalent according to the middle exchange rate of the National Bank of Republic of Macedonia on the day when the request for rebate is submitted.

Qualifying production format: Feature films, documentaries, animation and Television film and TV series

When to apply: Open annual call

Who can apply:

• The applicant must be a Macedonian producer, co-producer or production service provider (that has made and publicly exhibited at least one feature film).


• Macedonian partner provides the full range of production services including - location scouting, scheduling, budgeting, casting, crewing and takes full responsibility for all production services carried out in Macedonia.

 Application procedure:

• The complete application must be submitted to the Macedonian Film Agency at least 15 days prior to the start of the filming of the project.


• Evaluating the application - the Commission evaluates the application within 15 days of receipt of a valid application.


• Qualifying productions are issued a provisional certificate as well as provisional agreement.

Net benefit

• Net Rebate: will be made upon completion of production, submission of audited accounts and evidence that all requirements have been met.