The Tax Incentive for Film Production was created by Decree-Law No. 22/2017, of February 22 and offers a refundable tax credit (corporate income tax) of 20% to 25% of the costs of production in Portugal, depending on the characteristics of the project. Within the scope of this Regulation, the Institute of Cinema and Audiovisual, I. P. - ICA, I. P., is responsible for ensuring the provisional and definitive technical recognition process, and the national and international promotion of the incentive, as well as the necessary actions for its effective application. Interested parties may already submit an application for provisional recognition of entitlement to this incentive. |
