Film Tax Incentive Austria: A Guide to Austria's Film Tax Incentives
25% Base Cash Rebate — Up to 30% for VFX & Animation Projects
Austria offers one of Europe's most competitive film incentive programs, combining a generous cash rebate with additional funding opportunities to attract international productions.
25% fisa base rebate · 30% enhanced rate · 50% potential savings
Common Questions
Can I combine the cash rebate with additional funding?
Yes. The 25% base FISA rebate (or 30% enhanced rate) can be paired with Austrian Film Institute funding when structured as an approved Austrian co-production. Expenses cannot be double-counted.
When will I receive the cash rebate?
The Austrian Film Institute typically releases the rebate 4–6 months after receipt of complete audited cost reports and compliance documentation.
Is there a cap on the rebate amount?
The rebate is capped at €8 million per audiovisual work and is paid as a single disbursement.
Do I need an Austrian production company?
Yes. Work with an Austrian production services company. Fixers in Austria can serve as your local partner and handle all requirements.
Related Services
Maximize Your Production Budget in Austria
Include Austrian or European cultural elements to pass the cultural test. Eligible digital processing covers VFX elements, environment changes, and camera POV adjustments. Approved works must align with cultural criteria set for each genre.