filming in italy

advantages and benefits

Foreign production companies who choose to shoot all or part of their movie project in Italy, working with an Italian executive production company, can benefit from the tax credit granted by the Italian Ministry of Cultural Heritage and Activities (MiBACT). Italian tax credit for foreign films determines a 25% reduction of the overall production costs spent in the Italian territory. On behalf of the foreign producer, the Italian executive production company claims to the Ministry of Culture for the benefits, becoming able to offset the accrued tax credit against the foreign producer’s tax debts (local VAT and social contributions).

Italian tax credit for foreign films guideline.

› valued at 25% of the production cost of the movie project shot in Italy, or parts of it, as long as the Italian eligible expenses will not exceed the 60% of the total budget of the film;

› maximum limit of 5 million euros per work;

› can not be combined with the “national movie production” tax credit;

› duty to promote Italian territory: fictional settings are not eligible.

Each movie project has to pass a cultural eligibility test which ensures it deals with the Italian or European culture