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Production incentive for the audiovisual industry

25% cash rebate is offered for production costs in Finland

The total annual budget for 2024 is EUR 12 million.

The production incentive in Finland is a maximum of 25% cash rebate for production costs. The incentive aims to increase international interest in Finland as a production location and to promote the development, growth and internationalization of Finnish companies. The budget for 2024 is 12 million euros.


  • Eligible costs include costs incurred from the production of an audiovisual project, including pre- and post-production, in Finland.
  • Eligible costs incurred in Finland can be a maximum of 80% of the total production budget.
  • Business Finland will approve costs from the date when the application is registered at Business Finland and when all required documentation for the application has been submitted.
  • Business Finland will pay the disbursement based on the actual costs.
  • From January, 2024 onwards: the project must start within 12 months of the funding decision with regard to the costs incurred in Finland.

Who can apply?

  • Finnish or foreign production companies
  • Other audiovisual companies selected to produce the production

Who cannot apply:

  • Government, municipal or parish authorities or institutions; companies in which the State is a majority holder, or other, similar organizations or institutions.
  • Firm in difficulty (see the definition of a firm in difficulty)
  • Sole proprietorship

What do we fund?

  • Feature films
  • Documentary films
  • Serial fiction
  • Animation productions

We do not fund:

  • Commercials or promotional products
  • Document series
  • Non-scripted series e.g. reality shows or talk shows
  • Music videos or recordings of musical events
  • Entertainment or sports events and their recordings
  • Training videos
  • Productions in which the share of public funding in costs generated in Finland exceeds 50 percent

Eligible costs

  • Purchases of goods and services, and the rental of equipment and facilities for production purposes from companies liable to pay tax in Finland.
  • Salaries subject to withholding tax, paid to employees who are liable to pay income tax in Finland.
  • If purchases from other companies in the same group and associated companies are approved for the project, the associated company must follow the same funding terms and conditions as the beneficiary and itemize the incurred costs in accordance with the funding terms and conditions (section 15).
  • The cost of the auditor's audit report required by Business Finland can be accepted as a project cost.
  • Other costs (flat rate) max. 20% of the total sum of salaries and purchases. These costs do not need to be included in the project accounting nor itemized in the report.Other eligible costs may include, for example
    • travel-related costs (in Finland and when the departure or destination country is Finland) (e.g. tickets, daily as well as kilometer allowances, fuels)
    • copyright royalties (Teosto)
    • producer's fee
    • overhead costs, such as administrative services (financial and legal matters) and personal work equipment (e.g. computers and mobile phones)
    • imputed costs, such as, for example costs arising from the use of own equipment

Non eligible costs (for example)

  • VAT
  • Financing costs or costs related to the acquisition of financing
  • Marketing and distribution expenses

Click to see Film in Finland news and interesting testimonials from international filmmakers working with Finland

Film in Finland News


Please contact Business Finland when planning to apply for production incentive. A brief summary of the production, sent beforehand, would contribute to the discussion. An application can only be made when at least 60% of the funding is confirmed and you can submit all the required documents (see Application Questions and Documents) as an attachment to the application.

Finnish funding applicant

Apply for the funding via Business Finland's online services.

Foreign applicant

  • If there is no Finnish co-producer in production, foreign applicants must use a Finnish production coordinator company. A Finnish party is needed as Business Finland must monitor the realization of the intended funding. 
  • The foreign recipient and coordinator enter into a detailed agreement, which also includes agreeing on the terms of payment and payment schedules. It is recommended that those tasks that are authorized to coordinator to manage are indicated in the agreement. Make sure that the production coordinator company is authorized to take care of funding issues with Business Finland.
  • A Finnish production coordinator company with a business ID will fill in the application on behalf of the foreign company at the Business Finland online service.
  • The coordinator will procure services for the foreign recipient, pay the invoices and charge the recipient for their expenses and the coordinators own fee.
  • The coordinator keeps an itemized record of all expenses.
  • The project must comply to Finnish accounting law and practices. A Finnish independent auditor must be used for the audit of the project’s costs.

Minimum requirements for funding

  • The overall production budget and spend created in Finland must meet the minimum amounts shown in the table above.
  • At least 25 % of funding for the overall production budget must come from outside Finland; from a foreign agent, distributor, co-producer or other private sector funder.
    • The financing plan must identify all sources of funding, sums and percentage of the total production budget.
    • Funding from an organization controlled by a Finnish company or owner is not considered to be foreign.
    • Foreign incentive as part of co-producer's share is not considered as private funding outside Finland.
  • The production must form an artistic whole that is based on cultural values (Government Decree on the payment of compensation for audiovisual productions 2024-2026). The level of the artistic content of the production is not subject to evaluation. 
  • A distribution agreement for at least one platform or one territory.
  • Participation in the production by a Finnish co-producer or participation of a Finnish production coordinator company in the production.
  • The production depicts Finnish locations such as landscapes or architecture, or the production involves the use of Finnish artistic or other creative expertise, such as:
    • Writing
    • Directing
    • Acting
    • Production design
    • Storyboard design
    • Visual effects
    • Colour grading
    • Animation character/layout design
    • Composing/music/sound design
    • Product design/costume


Changes in reporting in 2024

A single cost and content report can cover a period of at least six months.

Business Finland’s reporting system has been renewed. With new instructions the report is easier to fill out and the cost and content report have been combined. New follow-up questions include the number of employees and the export revenue generated during the project.

Finnish funding beneficiary reports the interim and final report via Business Finland's Online Service

  • A content report on the progress of the production.
  • A cost statement on the costs allocated to the production, a cost breakdown drawn up in specified form and an auditor's report by an independent Finnish auditor must be attached to the cost statement.

Foreign beneficiary reports using a specific template

  • A Finnish production coordinator company maintains the project accounts and cost breakdown.
  • An auditor inspects the coordinator's accounts.
  • The coordinator delivers receipts for the reporting period and the cost statement to the foreign recipient, who pays the coordinator's invoice.
  • The foreign beneficiary draws up a report and cost statement for Business Finland.  The cost statement includes cost breakdown provided by the coordinator and the auditor's report. The production coordinator company sends the report with attachments by secured email.
  • Business Finland will pay the incentive to the foreign recipient provided that the report, cost statement, cost breakdown, and auditor's report have been submitted to Business Finland by the deadline.

Projects and marketing

Companies funded in 2017-2022
Check the list

Film in Finland 

Film in Finland is a marketing brand of Finnish film industry and content managed by Business Finland. Film in Finland serves as a customer service point for foreign productions whilst coordinating nationwide inquiry management. It helps to reach Finnish talent, companies, regional commissions, audiovisual industry associations and governmental organizations.  

Film in Finland website 

Film in Finland showreel (2022)

Film in Finland showreel (2023)

Follow Film in Finland on social media: 

Useful links

Information on the Finnish film industry: Finnish Film Foundation
Information on production services and filming in Finland 
Finnish Lapland Film Commission Production Guide 
Information on visas and work permits
Health and Safety Guidelines to be followed by audiovisual productions during the COVID-19 pandemic


Sustainable development

The UN member states agreed in 2015 on Global Agenda in order to enhance sustainable development during 2016-2030. Finland has been one of the forerunners in implementing the agenda.

Business Finland encourages companies to execute productions in a sustainable way, taking care of environment, economy and people equally. We gather information of production practices relating to sustainability in final report. Information is used in the development of the funding service. More information of Agenda 2030 in Finland.

Examples and links of Business Finland’s activities and programmes that enhance the sustainable development:
1. Blog for Sustainable Development Goals
2. BEAM - Business with Impact
3. Bio and Circular
4. Sustainable Travel Finland
5. Sustainable Manufacturing
6. All Business Finland Programs 

Other sustainable development links and articles:
Finland's audiovisual industry uses Albert to boost the sustainability of productions 
Green Film Shooting
Filming Europe Green Filming
Ekosetti - A Guidebook to Sustainable Production in Finland

Funding decision

  • Applications will be processed within about 40 days. Applications will be evaluated by a Business Finland representative and two audiovisual industry experts from an independent expert pool established by Business Finland. 
  • A conditional funding decision may be given when 60% of the total funding of the production has been raised and the minimum requirements have been met. The conditional funding decision is valid for up to 2 months. The funding decision will come into effect once all of the conditions laid down in Business Finland's conditional funding decision have been fulfilled. 
  • The name of the funding applicant, the amount of funding applied for and granted, and the application number become public information once the application has been sent. 
  • The public support received elsewhere will be noticed.
  • If your production receives a positive funding decision, you must fill in an approval of the decision.
  •  All Business Finland funding is competitive and discretionary.