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Production incentive for the audiovisual industry

25% cash rebate is offered for for production costs in Finland

UPDATE: 2 November, 2022: Funding for 2022 is fully applied and the online service is closed for this year due to high demand. Application service will be opened again at the beginning of 2023. At the end of the year, updates will be made to the website regarding the minimum requirement changes. In addition, there will be changes to the application form.  

The production incentive in Finland is a maximum of 25% cash rebate for production costs. This is intended to increase international interest in Finland as a production location and to promote the development, growth, and internationalization of Finnish companies. The budget for 2022 was 9 500 000 euros but during the year AV production incentive has received two additions: 7 500 000 euros in June and 3 000 000 euros in September.


  • 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.

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)

What do we fund?

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

We do not fund:

  • Commercials or promotional products
  • 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.
  • Other costs (flat rate) max. 20% of the total sum of salaries and purchases. Other eligible costs may include travel expenses to, from and in Finland, the producer's fee, and overheads. These do not have to be itemized.

Non eligible costs (for example)

  • VAT
  • Legal services
  • Financing costs
  • Marketing and distribution expenses

Click to see what filmmakers tell about filming their movies in Finland! 

Opens video playlist in YouTube


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 Applications 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.
  • 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

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 15 % 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.
  • The production must form an artistic whole that is based on cultural values (Government Decree on the payment of compensation for audiovisual productions). 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 who is entitled to intellectual property rights for the completed production 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


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 attachements 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 2017-2021
Check the list

Articles about Audiovisual Production Incentive

Makers I  (Issue 8, 2021)
Makers II (Issue 8, 2021)
Variety I (29.10.2018)
Variety II (29.10.2018)
Variety III (29.10.2018)
The Standard (16.3.2018)
ScreenDaily (24.2.2017)
Variety (5.2.2017)

Audiovisual Production Incentive showreel

Useful links

Film in Finland website
Health and Safety Guidelines to be followed by audiovisual productions during the COVID-19 pandemic
Information on the Finnish film industry: Finnish Film Foundation

Information on production services and filming in Finland
Information on visas and work permits
Mid-term review of Audiovisual Production Incentive (2020)
Mid-term review of Audiovisual Production Incentive (2018)
Finnish Lapland Film Commission Production Guide
Green Film Shooting
Filming Europe Green Filming

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:
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 4 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. 
  • If your production receives a positive funding decision, you must fill in an approval of the decision.
  • For example the public support received elsewhere will be noticed.