Cash rebates

Foreign film productions starting 2020 can apply for a 25% -30% cash rebate. Feature films, documentaries, and animated films are eligible, as well as TV feature films or animated series, commercials, and music videos.

The obligatory condition for receiving a cash rebate is the absence of residents of Ukraine among its owners, participants, shareholders, including the ultimate beneficial owners (controllers), as well as officials of this foreign subject of cinema.

AMOUNT OF COMPENSATION AND TYPES OF EXPENSES

25 % for qualified expenses such as:

• salaries and other fees;
• purchase of goods, services;
• property rental;
• other costs directly related to the production of a film produced in Ukraine.

Additional 5 % for cultural criteria if:

• a character of the film reads a book written by Ukrainian author;
• the storyline of the film is based on Ukrainian literary work;
• the storyline of the film is based on events of aggression against Ukraine.

MAIN REQUIREMENTS

• Absence of residents of Ukraine among owners, participants, shareholders, including the final beneficial owners (controllers), as well as officials of the foreign entity.
• Foreign film production entity shall receive the cash rebate through Ukrainian film production entity that must be engaged by it in film production on the basis of agreement.
• All expenses must be paid to a Ukrainian entity on the general system of taxation.
• A film shall pass a cultural test, which consists of cultural and production criteria. A film is considered to have passed the cultural test if it has scored at least 2 points on cultural criteria and at least 18 points on production criteria.

Details: Article 11 of the Law 'On State Support of Cinematography'