Filming Incentive · Country
Japan film tax incentive
Japan offers Up to 50% subsidy (capped ~$6.7M) as a grant / subsidy, with a minimum qualifying spend of Varies by program.
Checked against official sources 23 July 2026
Estimate the credit
Apply the published rate to your qualifying spend.
Estimated credit
$500,000
at 50% 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
- Per-project cap
- ~$6.7M; ¥1M per group for scouting
- Support is structured as grants covering up to 50% of eligible expenses, across location scouting and shooting.
- Location scouting assistance is limited to ¥1 million per group.
- Approximately 60% or more of the film's length must be live-action requiring shooting, and series must total 60 minutes or longer across episodes.
Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.
How Japan compares
Other countries in this directory, ranked by base rate.
- 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
- Ireland
32-40% (Section 481)
Tax Credit · min EUR 250,000 qualifying Irish expenditure
Film offices in Japan
5 offices and commissions handle productions here, from the country-wide agency down to city and regional commissions.
