LITHUANIA FILMING INCENTIVES

Lithuanian Tax Incentives

Overview

Type of incentiveTax Credit
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend20.00
Financial cap per production-
Do I have to register/set up a company?
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? No
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 spend 43000 (in local currency)
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - The tax incentives procedures are administrated by the Lithuanian Film Centre. For more information please contact Irma Šimanskytė, email i.simanskyte@lkc.lt. The Lithuanian film tax incentive was approved by the European Commission in 2012 December and will run until 31st of December, 2018.

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