Greece Film Production Incentives 2026: the 40% Cash Rebate Explained

Greece’s film production incentives pay a 40% cash rebate on eligible expenses incurred in Greek territory, with eligible costs counted up to 80% of the total production cost and a cap of EUR 8 million per audiovisual work (EUR 10 million for strategic projects). Feature films qualify from EUR 200,000 of Greek spend, documentaries from EUR 60,000 and TV series from EUR 35,000 per episode; commercials are not eligible. A separate 30% tax relief can be combined. Administered by EKKOMED – Creative Greece. Verified July 2026.

This page is the deep-dive behind the Greece row in our film tax incentives by country table. For permits, crew and locations see filming in Greece.

How much is the Greek film cash rebate? The 40% cash rebate explained

The Greek cash rebate is 40% of eligible expenses incurred in Greece. Eligible expenses count only up to 80% of the total production cost, so the effective return is about 32% of the whole budget, and the rebate is capped at EUR 8 million per audiovisual work, or EUR 10 million for high budget productions designated of strategic national importance. The cash rebate was introduced by Law 4487/2017 and raised to 40% in 2020; since 2024 it is administered by EKKOMED under Law 5105/2024.

Scheme	Formats	Minimum eligible spend in Greece	Rebate	Cap per work
Cash rebate – film and TV	Live-action feature films	EUR 200,000	40% of eligible expenses	EUR 8 million (EUR 10 million strategic)
	Documentaries	EUR 60,000	40%	EUR 8 million
	TV series	EUR 35,000 per episode	40%	EUR 8 million
	Short films	EUR 45,000	40%	EUR 8 million
Cash rebate – animation	Animated films and series	EUR 80,000	40%	EUR 8 million
Cash rebate – digital games	Video games	EUR 50,000	40%	–
Tax relief	All eligible works	as above	30% deduction on eligible expenses, combinable with the rebate	–

Cash rebate Greece: what is the minimum spend for feature films, TV series and digital games?

The minimum eligible spend in Greece is EUR 200,000 for live-action feature films, EUR 60,000 for documentaries, EUR 35,000 per episode for TV series and television series, EUR 45,000 for short films, EUR 80,000 for animated films under the separate animation scheme and EUR 50,000 for digital games. Most incentive aggregators print the EUR 80,000 animation figure as the feature-film threshold; the live-action minimum is EUR 200,000, verified against EKKOMED’s published terms in July 2026.

Who qualifies for the rebate program – the foreign producer or the Greek co-producer?

The applicant must be a Greek legal entity or a foreign company with a permanent establishment in Greece, so international productions apply through a Greek production services company or co-producer, which receives the cash rebate and passes it on under the production services agreement. The rebate program covers feature films, TV series, TV productions, documentaries, animated films and digital games, plus post production carried out in Greece for works shot elsewhere. Projects must pass the cultural test administered by the National Centre (EKKOMED, formerly EKOME, now part of the Hellenic Film and Audiovisual Center – Creative Greece).

Which eligible expenses count? Pre production, post production and other eligible costs

Eligible expenses are production costs incurred in Greek territory and paid to Greek suppliers or Greek-taxed personnel: crew and cast fees (including director’s fees paid in Greece), pre production and location scouting costs, equipment rental, studios, locations, accommodation, travel inside Greece, post production, visual effects and materials. Fixed assets and financial assets are not eligible costs, and total eligible expenses count only up to 80% of the total production cost: on a EUR 1 million budget at most EUR 800,000 is eligible and the rebate is at most EUR 320,000.

Are commercials eligible? TV productions and audiovisual media that qualify

No. Commercials, advertising and branded content are excluded from all three Greek cash rebate schemes, which cover feature films, documentaries, TV series, animation and digital games. A commercial shot in Greece is budgeted without the rebate; Greece remains cost-effective for advertising, but the incentive does not apply.

Can the 40% cash rebate be combined with the 30% tax relief?

Yes. Greece runs a separate 30% tax relief on eligible expenses, a deduction from the taxable income of the Greek production entity, which can be combined with the 40% cash rebate on the same audiovisual work. In practice the tax relief benefits a Greek co-producer with Greek tax liability; a foreign producer working through a production services company sees the value through the co-production structure rather than directly.

How and when do you apply to the National Centre (EKKOMED)?

Applications are filed electronically by the Greek legal entity before production starts in Greece, and the rebate is paid after an audit of the expenses incurred. The steps are:

1. Application before production starts. The Greek legal entity files through EKKOMED’s online system with the script, the budget separating eligible expenses incurred in Greece from other costs, the financing plan, the schedule and the cultural test. EKKOMED publishes the deadline in days prior to the start of the work in Greece; file early.
2. Provisional approval. EKKOMED confirms the project’s eligibility and the provisional rebate.
3. Production and audit. Every eligible expense is documented during the shoot; at the end an audited statement of the expenses incurred in Greece is submitted.
4. Payment. The cash rebate is paid to the Greek entity after the audit and passed on to the foreign producer under the production services agreement.

How long does EKKOMED take to pay the rebate?

The rebate is paid after delivery and after the audit of the final expense statement, not during the shoot, so it should be treated as post-completion cash rather than production financing. EKKOMED publishes its processing steps; budget for payment in the months after the audited statement is accepted and confirm current timings with the National Centre before relying on the rebate for cash flow.

Worked example: a feature film spending EUR 2 million in Greece

Illustrative only, using the verified rates. A feature with a total production cost of EUR 2,500,000 spends EUR 2,000,000 in Greece. Eligible expenses are capped at 80% of total cost, EUR 2,000,000, so the whole Greek spend counts and the cash rebate is EUR 800,000. A documentary spending EUR 150,000 in Greece earns EUR 60,000. A six-episode TV series spending EUR 900,000 clears the EUR 35,000-per-episode threshold and earns EUR 360,000. A commercial spending EUR 300,000 earns nothing from the rebate, because advertising is not an eligible format.

Audiovisual media, permits and production alongside the rebate

Greece’s audiovisual industry has grown around these incentives, and the same production companies that handle the rebate handle the shoot. The rebate does not shorten permits: archaeological sites still need a Ministry of Culture permit filed at least a month ahead, and drones need HCAA authorisation. NEEDaFIXER acts as the Greek production services company on the application, tracks eligible expenses from the first invoice and runs the permits, crew and locations in the same budget. See filming in Greece and filming permits.

Last verified: 27 July 2026, against EKKOMED’s published terms. Confirm the current program before budgeting.

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