Denmark Introduces 25% Reimbursement for Homegrown and Foreign Film Productions
Denmark is set to launch a new incentive program in 2026, known as the 25% film and TV production rebate scheme. This initiative offers a 25% rebate on qualifying production expenditures.
The objective of this scheme is to attract both domestic and international film and TV productions to Denmark, enhancing the country’s competitiveness as a filming location and stimulating economic activity in the audiovisual sector. This aligns with the broader European trend of cash rebate schemes intended to boost local film industries and tourism linked to film production.
While specific eligibility criteria for Denmark’s scheme have not been fully detailed, such schemes typically cover productions that incur significant local spend on goods, services, and labor within the country. Eligible productions generally include feature films, TV series, documentaries, and animation projects. Most cash rebate programs require productions to meet minimum local spend thresholds and submit documentation on expenses for reimbursement.
The Danish Agency for Culture and Palaces is responsible for administering the funding and industry organizations. The agency will conduct two application rounds annually under EU state-aid regulations. To qualify, at least 25% of total budget must come from non-Danish (foreign) finance, a minimum of 70% of funding must be confirmed upon application, and lead producers must have prior experience with widely distributed similar productions.
The scheme aims to attract international productions and support significant Danish creative projects. For instance, 25 million DKK of the total 125 million DKK set aside is for the animation sector exclusively. Minimum total budgets for different productions are set: feature films - 25 million DKK, documentaries - 4 million DKK, drama series - 15 million DKK, animation - 6.5 million DKK.
Projects are evaluated based on a point-based cultural and production test that favors Danish filming days and locations, use of Danish or EEA cast and crew, and domestic budget expenditure. There is a per-production cap of 20 million DKK.
The initiative has an annual budget of €17 million (approx. 127 million DKK). The scheme will provide information on upcoming global TV+Film Productions Reviews and events related to micro-dramas, mobile-first storytelling, and the strategic implications for SVOD. A 25% refund is offered on qualifying in-country expenses.
Denmark's historic cities, dramatic coastlines, and artistic talent aim to gain global attention through this new scheme. The expected economic impact includes fostering local job creation, infrastructure use, and international collaboration. Exact eligibility thresholds, application steps, and administrative details are expected to be clarified closer to the scheme’s rollout.
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