Production incentive for the audiovisual industry
25% cash rebate is offered for production costs in Finland
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.
Budget in 2025 and changes to minimum requirements
Release on changes to AV funding terms and conditions in 2025
AV-production incentive is available for
- Feature films
- Documentary films
- Serial fiction
- Animation productions
Please note:
-
The AV production incentive cannot be granted to 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.
About eligible costs
- Eligible costs incurred in Finland can be a maximum of 80% of the total production budget; the incentive may be for a maximum of 80 percent of the total production budget. The amount of actual costs is verified in connection with the final reporting.
- Eligible costs include costs incurred from the production of an audiovisual project, including pre- and post-production, in Finland.
- Eligible costs include purchases of goods and services, and the rental of equipment and facilities for production purposes from companies liable to pay tax in Finland.
- Note: in order for the cost of the purchased service to be accepted as a production cost, the purchase order or contract must contain a condition that the order or contract can be cancelled if Business Finland's funding decision is negative.
- Eligible costs include salaries subject to withholding tax, paid to employees who are liable to pay income tax in Finland.
- If, in the funding decision, 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
- See all eligible costs: cost breakdown
- 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.
Please note:
-
No costs will be accepted for production that are not mentioned in the cost breakdown. Examples of such costs are: VAT, financing costs or costs related to the acquisition of financing, marketing and distribution expenses, insurance not included in the cost breakdown.
The recipient of an AV production incentive can be
- Finnish or foreign production companies
- Other audiovisual companies selected to produce the production
Please note:
-
The AV production incentive is not available to 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.
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. The contract must oblige the production coordinator company to comply with the funding terms and conditions, excluding clause 15 Purchases from other companies in the same group and associated companies. The contract must also include a clause in which the production coordinator company undertakes that Business Finland will also have the right to inspect the production coordinator's operations and accounting in accordance with clause 22 of the funding terms and conditions.
- 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. Make sure that the production coordinator company is authorized to take care of funding issues with Business Finland.
- The coordinator will procure services for the foreign recipient, pay the invoices and charge the recipient for their expenses and the coordinators own fee.
- Both the beneficiary and the production coordinator company must keep project accounting in accordance with the funding terms and conditions.
- The coordinator keeps an itemized record of all expenses (the cost breakdown) and submits an auditor's report on the actual costs.
- 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.
- The foreign funding beneficiary is responsible for the correct use of the fundign and compliance with the funding terms and conditions, also with regard to the production coordinator company.
Minimum requirements for funding in 2025
- The overall production budget and spend created in Finland must meet the minimum amounts shown in the table above. Funding will not be paid if the production does not meet the minimum requirements.
- 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.
- As a condition for the payment of Business Finland's funding, the share of foreign private financing must be at least 25% of the total production budget at the time of the funding decision.
- 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
Reporting
A single cost and content report can cover a period of at least six months.
Read more on page Reporting.
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
The companies that have received funding decisions can be found through the link. The site is only in Finnish. Choose 'Instrumentti' and 'AV-tuotantotuki': Business Finland data bank.
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 showreel (2022)
Film in Finland showreel (2023)
Follow Film in Finland on social media:
- LinkedIn @film-in-finland
- Facebook @FilminFinlandofficial
- Instagram @filminfinlandofficial
Useful links
Information on the Finnish film industry: Finnish Film Foundation
Finnish Lapland Film Commission Production Guide
Information on visas and work permits
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.
Sustainable development links:
Women in Film & Television Finland
Ecology in Finnish Film and TV - 2024 Overview
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 terms and conditions
-
Funding terms and conditions
-
Application Instructions and forms
-
Instructions (pdf)
-
Sample application
-
Application documents (xlsx)
-
Cost breakdown, Finnish part (xlsx)
-
Crediting instructions
-
Crediting instructions
-
Business Finland Audiovisual Production Incentive -logo (eps versio)
-
Business Finland Audiovisual Production Incentive -logo (png-versio)
-
Changes to the project
Apply changes with a template and send it by secured email.
-
Application
-
Secured email