Production incentive for the audiovisual industry

​Production incentive is 25% cash rebate for production costs in Finland

The production incentive is a 25% cash rebate for production costs in Finland. This is intended to increase international interest in Finland as a production location and to promote the development, growth, and internationalization of Finnish companies.


  • 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 was registered at Business Finland and all required documentation for the application has been submitted for the processing of the decision.
  • 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 part of the production and that are entitled to immaterial property rights.
  • Government, municipal or parish authorities or institutions; companies in which the State is a majority holder, or other, similar organizations or institutions cannot apply.

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

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

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

Call for Audio-visual production incentive 2018

Call for 2018 is open. We have updated the application guidelines and funding terms. Please read them carefully.

Apply for funding

Applying for funding

How do I apply?

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 50% 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

  • 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.
  • 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 10% 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.
  • At least 50% of the overall production budget must be other than public funding defined in the Act on Discretionary Government Transfers (688/2001).
    • Public funding refers to grants, loans and other financing, interest subsidies, rebates and other comparable financial benefit provided by the State, a local authority or other sector organization or an institution or foundation under public law, or paid from their funds, and aid granted from the funds of the European Community or other European Union funds, with the exception of aid provided through the tax system (Section 4, definitions, in Finnish).
  • The production must form an artistic whole that is based on cultural values (Government Decree on the payment of compensation for audiovisual productions).
  • 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

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 50% of the total funding of the production has been raised. The conditional funding decision is valid for four 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.  

BOXIT: Application instructions

Funding application forms

Funding terms and conditions

To be attached to your cost statement


Finnish funding applicant 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 recipient reports using paper forms

  • 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 recipient draws up a report and cost statement for Business Finland by post or by e-mail. The cost statement includes cost breakdown provided by the coordinator and the auditor's report.
  • 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.

To a foreign recipient

Instructions for reporting

Appendices to cost statement


Projects and marketing

Companies funded in 2017

A Films Inc
Art Films Production AFP Oy
Black Spark Film & TV Ab
Dionysos Films Oy
Elokuvaosakeyhtiö Suomi 2017 Oy
Fisher King Oy
Gigglebug Entertainment Oy
Gutsy Animations Oy
Helsinki -filmi Oy
Iron Sky Universe Oy
Långfilm Productions Finland Oy
Making Movies - Nordberg & Aho Oy
Moskito Television Oy
MRP Matila Röhr Productions Oy
Saamifilmi Oy
Vertigo Production Oy
Yellow Film & TV Oy


Cash Rebate showreel

Promoting Finnish Cash Rebate at:

  • 26.1.-5.2.2018 Göteborg Film Festival - Drama Vision, Gothenburg
  • 15.-23.2.2018 Berlinale, Berlin
  • 19.-22.3.2018 Hong Kong Film & TV Market, Hong Kong
  • 8.-19.5.2018 Festival de Cannes/Marché du Film, Cannes
  • 6.-25.6.2018 Shanghai Film Festival, Shanghai
  • 11.-14.9.2018 Cartoon Forum, Toulouse
  • 13.-16.10.2018 MIPCOM, Cannes
  • 31.10-7.11.2018 American Film Market, Los Angeles

Production incentive logos

Filmmakers tell why film in Finland

Unknown Soldier post production – Antti Kulmala (Troll VFX Oy), Olli Pärnänen (MeGuru Film Sound Oy) & Toni Valla (Post Control Helsinki Oy)

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Matila Röhr Productions – Marko Röhr

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Gigglebug – Anttu Harlin

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