Greece offers a 40% cash rebate on eligible production expenditure through
the Cash Rebate Greece (CRGR) program, administered by HFAC-Creative Greece.

The program supports feature films, television series, documentaries,
animation, and digital games produced in Greece.

Key figures (December 2025):

• Rebate rate: 40% of eligible Greek spend
• Maximum rebate: €8 million per production
• Total paid to productions since 2019: €251.5 million
• Disbursed in the last 16 months alone: €105 million

Legal framework: Law 5105/2024 (“Creative Greece”)
Administered by: HFAC-Creative Greece (formerly EKOME)

To qualify for the rebate, productions must meet minimum
Greek expenditure thresholds:

Production Type / Minimum Greek Spend

Feature films (fiction) / €200,000
TV series (standard) / €35,000 per episode
TV mini-series (up to 16 episodes) / €120,000 per episode
TV series (100+ episodes) / €15,000 per episode
Documentaries (film) / €60,000
TV documentaries / €20,000 per episode
Short films / €45,000
Animation (feature) / €80,000
Animation (short) / €50,000
Digital games / €60,000

TV series and mini-series are supported for the first two seasons only.

[Download Greek Cash Rebate Eligible Expenditure PDF]

All costs must be documented with invoices, proof of payment,
and accounting records under Greek law (Law 4308/2014).

Travel & Transport

• Travel to and from Greece
• Travel within Greece
• Transport of producer’s own equipment (with legal movement documents)

Crew & Labour

• Full-time and part-time employee wages (in Greek territory)
• Fixed-term worker wages
• Regular staff wages (only the portion related to the production)

Note: Regular staff requires detailed time sheets showing hours
worked specifically on the production.

Post-Production / Animation / VFX

• Services produced and offered in Greece
• Requires detailed man-hours/man-days documentation

Above-the-Line (subject to 30% combined cap)

• Director’s fee
• Scriptwriter’s fee
• Two lead actors’ fees (image and voice rights)
• Music rights (for new compositions created for the production)

Production Services

• Production service company fee (max 10% of project budget)

Other Eligible Costs

• Insurance and completion bonds (max 5% of eligible costs)
• Fuel (max 0.02% of eligible costs)
• Per diems
• Accommodation and catering
• Equipment rental
• Studio and facility rental
• Materials and consumables

Under Law 5105/2024, the following limitations apply:

Expense Category | Maximum

Production service company fee: 10% of project budget
Insurance premiums & guarantee costs: 5% of eligible costs
Director + Scriptwriter + 2 Actors + Music: 30% of eligible costs
Fuel costs: 0.02% of eligible costs

The following costs cannot be included in eligible production costs:

Assets & Finance

• Producer’s own pre-existing equipment (transport costs ARE eligible)
• Financial assets
• Fixed assets and depreciation
• Technological equipment, land, and buildings (as capital assets)
• Borrowing costs
• Bank charges
• Interest charges
• Foreign exchange differences

Taxes & Duties

• Taxes
• Fees
• Duties
• Customs duties
• Customs clearance fees

Marketing & Licensing

• Promotion costs
• Publicity costs
• Communication activities
• Music copyright costs (for pre-existing music)
• Licences for pre-existing works

Ineligible Production Types

The following do NOT qualify for the cash rebate:

• Commercials and advertisements
• Reality TV shows
• Game shows and betting programs
• Sports broadcasts
• News and current affairs programs
• Talk shows
• Filmed performances (theatre, opera, concerts)
• Corporate videos
• Purely educational content

IMPORTANT: Only costs incurred AFTER your application is submitted
are eligible for the 40% rebate.

Eligible costs must:

1. Be incurred for the implementation of the project
2. Be paid by the beneficiary
3. Be documented by:
• Invoices (or equivalent documents)
• Proof of payment
• Accounting records per Greek Accounting Standards
(Law 4308/2014)
4. Reference the specific audiovisual work in the invoice
5. Bear the unique application submission code (original or stamped)

Pre-Application Costs Are NOT Eligible:

• Location scouting conducted before application
• Casting conducted before application
• Permits obtained before application
• Preliminary contracts signed before application

Plan ahead: Contact us before starting any work in Greece
to maximize your eligible spend.

1. PASS THE CULTURAL TEST
[Download ENG Cultural Test]
23 of 50 points required

2. APPLY EARLY
Submit your application at least 10 days before production
begins in Greece.
Recommendation: Apply 3-4 months before principal photography,
preferably in the first half of the year when more budget is
typically available.

3. COMPLETENESS CHECK
HFAC-Creative Greece reviews your application. A Letter of Intent may be issued upon passing initial review.

4. RECEIVE QUALIFICATION DECISION
Formal approval for the 40% Greek Cash Rebate.

5. DOCUMENT EVERYTHING
Maintain invoices, payment proof, and accounting records
for all eligible expenditure throughout production

6. SUBMIT AUDIT APPLICATION
After production completion, submit your
audit documentation for certification

7. RECEIVE REBATE
Payment issued after certification approval

Foreign producers can access the rebate by partnering with a Greek
production services company such as Avriofilms.

We’ve guided international productions through the Greek cash rebate
process — from Lifetime TV movies to ARD Degeto productions.

What we handle:

• Full rebate application and documentation
• Budget structuring to maximize eligible spend
• Cultural test assessment and strategy
• Ongoing compliance during production
• Audit preparation and submission
• Liaison with HFAC-Creative Greece

Greece offers more than Mediterranean coastlines. We’ve doubled Greek
locations for Middle Eastern settings — convincing on screen,
simpler in production.

Contact us for a free eligibility assessment.

Legal Framework

Program: Cash Rebate Greece (CRGR)
Law: 5105/2024 (“Creative Greece”), effective April 29, 2024
Administered by: Hellenic Film and Audiovisual Center S.A. –
HFAC-Creative Greece

Statistics current as of December 2025.
Program terms subject to change. Contact us for the latest requirements.

Cash Rebate Legislation English: KYA CASH REBATE ENG

Cash Rebate Legislation Greek: KYA CASH REBATE GR