Production incentive for the audiovisual industry


Tekes funding service administrates the cash rebate incentive for the audiovisual industry. The objective of this incentive is to boost audiovisual culture and related competencies, to drive business growth and to foster international co-operation.

For whom?

Disbursement is available for Finnish and foreign production companies, production service companies or other audiovisual companies selected to produce part of the production and are entitled to immaterial property rights. The disbursement is not available for government, municipal or parochial authorities or institutions; companies in which the State is a majority holder, or other, similar organisations or institutions. You can apply when 50 % of financing is ensured and you can deliver most of the compulsory documents that are requested in “Applicaton Documents” xlsx.


The cash rebate covers a maximum of 25% of the eligible costs of a production completed entirely or partly in Finland. Eligible costs include costs incurred from the production of an audiovisual work, including pre- and post-production, in Finland. Eligible costs occurred in Finland can be maximum 80 % of the total production budget. Tekes will approve costs from 2017 from the date when the application was registered at Tekes. Tekes will pay the disbursement against actual costs.


A production incentive offering a 25 % cash rebate of the spend in Finland is available at Tekes  for feature films, documentary films and serial fiction and animation productions.


  • Feature films
  • Documentary films
  • Serial fiction
  • Animation productions.

Applications may be submitted at any time. Applications will be handled in the order they arrive. Productions must fulfil the requirements set for the production incentives.

Not for

  • 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.
  • Costs incurred in Finland from actions taken to make the work more accessible to disabled persons.
  • Other costs (Flatrate) 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 itemised.

Non eligible costs

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

How does the cash rebate work?

How do I apply?

You can contact Tekes already when planning a production in Finland. We recommend that you facilitate the discussion by sending us a summary of your project in advance. The application must be submitted in the Online Service provided by a company registered in Finland. In the case of foreign productions, the application is submitted by Finnish production coordinator company  on behalf of the foreign company.

The cash rebate is based on the Finnish Government’s decree on the Incentive for Audiovisual Productions. The production must meet the criteria of a cultural product defined in the decree. The production has to constitute an artistic product with cultural value. Artistic and creative work must be included in the production costs.  

All applications are required to have:

  • A distribution agreement for at least one platform or one territory
  • The overall production budget and spend created in Finland must meet the minimum amounts shown in the table below:

table of expenditure

  • Participation in the production by a Finnish co-producer who is entitled to intellectual property rights for the completed production, AND/OR, participation of a Finnish production coordinator company in the production.
  • 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 and layout design, composing, music, sound design, product design, costume design, AND/OR, the production depicts Finnish locations such as landscapes or architecture, or depicts the Finnish way of life or Finnish competence in a recognisable way.

Funding decision

Applications will be processed within about 40 days. Applications will be evaluated by a Tekes representative and two audiovisual industry experts from an independent expert pool set by Tekes. 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 6 months, during which time the production is monitored for progress in line with the schedule outlined in the funding decision. The funding decision will come into effect once all of the conditions laid down in Tekes' conditional funding decision have been fulfilled. As a rule, this requires that 80% of the production's funding has been secured.

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.

Reporting and disbursement

If a Finnish co-producer is involved, paying for expenses incurred in Finland, the co-producer is the disbursement applicant, receiving the funding decision.

If a Finnish production coordinator company is used in the production, the following must be adhered to:

  • The production coordinator company submits the application form in the Tekes Online Service, the foreign company being the consignee of the disbursement.
  • The coordinator procures services for the main producer, pays the invoices and charges the main producer for their expenses and the coordinator's own fee. The coordinator keeps an itemised record of all expenses.
  • The main producer and the coordinator sign a detailed agreement, also agreeing on the terms of payment and payment schedules.
  • The coordinator will submit the auditor's statement, invoices and the cost breakdown to the main producer. The main producer pays the coordinator's invoice.
  • The main producer submits the accounts to Tekes. These accounts consists of the cost breakdown submitted by the coordinator, and the auditor's statement.
  • Tekes disburses the main producer provided the record of expenses and auditor's statement have been submitted to Tekes by the deadline.

The auditor must ensure that the items in the cost breakdown have been paid to the subcontractors and that the main producer has paid the coordinator's invoice. The disbursement can be paid in tranches during the production against a separate audit. Cost statements are submitted in the Tekes Online Service, appended with an auditor's report of specified form by an independent Finnish auditor (link coming later). Tekes aims to pay the disbursement within 21 days after the submission of the cost breakdown and appendices to Tekes.

Contact information

Merja Salonen, Product Manager
Tel. +358 (0)2950 55974

Kaisa Holma, Adviser
Tel. +358 (0)2950 55221

Antti Salminen, Adviser
Tel. +358 (0)2950 55273

Laura Andersson, Coordinator
Tel. +358 (0)2950 55771


Gothenburg Film Festival, Gothenburg, 27.1.-6.2.
The Berlin International Film Festival, Berlin, 9.-19.2. & 9.-17.2.  
Cartoon Movie, Bordeaux, 8.-10.3.  
MipFormats & MipTV,
 Cannes, 1.-6.4. 
Festival de Cannes & Marche du Film, 
Cannes, 17.-26.5.    
Annecy, 13.-16.6.
The Film Festival Window to Europe, 
Vyborg, 6.-12.8.
Media & Message, 
Helsinki, 9.-10.8.    
Edinburgh International TV Festival, 
Scotland, 23.-25.8.      
Cartoon Forum, 
Toulouse, 12.-15.9.  
Helsinki International Film Festival & Finnish Film Affair, 
Helsinki, 19.-22.9.
Cannes, 16.-19.10.   
Focus London, 
London, 5.-6.12.


India International Film Tourism Conclave, 
Mumbai, 23.-25.2.
Hong Kong International Film & TV Market, 
Hong Kong, 13.-16.3.  
Beijing International Film Festival, 
Beijing, 16.-23.4.
Mip China, 
Hangzhou, 23.-25.5.
Shanghai International Film Festival, 
Shanghai, 17.-26.6.


South by South West, 
Austin, 10.-19.3. 
Toronto International Film Festival, 
Toronto, 7.-17.9. 
American Film Market, 
Los Angeles, 1.-8.11.