| Benefit as a % of spend | 25.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | No |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 0.00%
- - Cultural Test
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| When will the benefit/incentive be received? | - - On completion of principal photography
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| Additional incentives or advantages | - - The rebate of GEL 1,000,000 is approved automatically. Projects requesting higher rebate need special approval of the Government of Georgia.
The base rate of the incentive stands at 20%. To access the full 25% rebate, productions are required to meet extra criteria including the use of local labour.
The minimum spend varies between production types:
Feature films/TV series - USD250,000
Everything else - USD150,000.
For productions that incur a local spend of more than GEL5 million, special approval is required from the national Government to access the rebate.
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