Filming Incentive · Country
Canada film tax incentive
Canada offers 16-25% federal (stacks with provincial) as a refundable tax credit, with a minimum qualifying spend of None (CPTC); None (PSTC). That ranks #71 of 79 jurisdictions in this directory by base rate.
At-a-glance figures, not yet checked against official sources
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
$160,000 – $250,000
16% base, up to 25% with uplifts of $1,000,000
A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.
Program detail
We publish the headline figures above and link straight to the offices that administer the program. Detailed tier, cap, and deadline terms are being read from Canada’s official program pages: until that pass lands here, confirm them with the office directly.
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget.
How Canada compares
Other countries in this directory, ranked by base rate.
- Japan
Up to 50% subsidy (capped ~$6.7M)
Grant / Subsidy · min Varies by program
- Belgium
42-66% (federal + regional)
Tax Shelter + Regional Grants · min None specified
- Greece
40% cash rebate
Cash Rebate · min EUR 60,000 (features); EUR 30,000 (docs)
- Malta
40% cash rebate
Cash Rebate · min None specified
- Qatar
40-50% cash rebate (new 2025)
Cash Rebate · min Varies
- Saudi Arabia
40% cash rebate
Cash Rebate · min 5 production days minimum
- Hungary
30% (up to 37.5% effective)
Cash Rebate · min None
- Colombia
35-40% (CINA + FFC)
Transferable Tax Credit / Cash Rebate · min Varies by program
Film offices in Canada
3 offices and commissions handle productions here, from the country-wide agency down to city and regional commissions.
