Filming Incentive · Country

United Kingdom film tax incentive

United Kingdom offers 25.5-39.75% net (AVEC/IFTC) as a payable expenditure credit (refundable), with a minimum qualifying spend of 10% of core expenditure in UK. That ranks #33 of 79 jurisdictions in this directory by base rate.

Rate

25.5-39.75% net (AVEC/IFTC)

Base / ceiling

25.5% / 39.75%

Credit type

Payable Expenditure Credit (refundable)

Min. spend

10% of core expenditure in UK

Rank by base rate

#33 of 79

Checked against official sources 23 July 2026

Estimate the credit

Apply the published rate to your qualifying spend.

Qualifying spend in the jurisdiction

Estimated credit

$255,000 – $397,500

25.5% base, up to 39.75% 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

Five separate creative-industry reliefs: film, high-end television, animation, children's television, and video games.
All reliefs are capped at 80% of the total production budget.
Productions must reach a minimum UK core expenditure of 10% to 25%, depending on which relief is claimed.

Sources

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 United Kingdom compares

Other countries in this directory, ranked by base rate.

Jurisdiction	Rate	Type	Min. spend
Japan	Up to 50% subsidy (capped ~$6.7M)	Grant / Subsidy	Varies by program
Belgium	42-66% (federal + regional)	Tax Shelter + Regional Grants	None specified
Greece	40% cash rebate	Cash Rebate	EUR 60,000 (features); EUR 30,000 (docs)
Malta	40% cash rebate	Cash Rebate	None specified
Qatar	40-50% cash rebate (new 2025)	Cash Rebate	Varies
Saudi Arabia	40% cash rebate	Cash Rebate	5 production days minimum
Hungary	30% (up to 37.5% effective)	Cash Rebate	None
Colombia	35-40% (CINA + FFC)	Transferable Tax Credit / Cash Rebate	Varies by program