| Benefit as a % of spend | 30.00 |
| 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? | Yes |
| 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? | Yes |
| Criteria to access the benefit | - - Minimum percentage of the film that must be shot in the region: 0.00%
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| When will the benefit/incentive be received? | - - On submission of audited accounts
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| Additional incentives or advantages | - - The Tartu and Viru film funds are available with an annual budget of EUR150,000 and EUR50,000 respectively. The former offers up to a 20% tax rebate and the latter is up for negotiation but without an application deadline. For 2017, the cash rebate incentive has a fund of EUR1 million. The required minimum spends are as follows: Feature Films - EUR200,000 (EUR1 million min budget), TV Episode - EUR70,000 (EUR200,000 min budget), Animation - EUR100,000 (EUR2 million min budget), Documentary - EUR70,000 (EUR200,000 min budget), Post-production - EUR30,000 (min budget dependent on genre).
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