Industry and Funding

25% reimbursement

Reimbursements are offered for film and TV production costs incurred in Iceland.

  • Please note that applications are submitted online through an online application system.  
  • Producers can apply for reimbursements from the State Treasury of 25% of the costs incurred in the production of films and television programs in Iceland. 

  • When more than 80% of the total production cost of a motion picture or television program is incurred in Iceland, the reimbursement is calculated on the basis of the total production cost incurred within the European Economic Area, Greenland and the Faroe Islands. The reimbursement scheme does not cover production of commercials or music videos.

  • Production costs refers to all costs incurred in Iceland deductible from the revenues of enterprises pursuant to the provisions of the Act on Income and Net Wealth Tax. 

  • Payments pertaining to employees and contractors are only to be included in production costs if they are verifiably taxable in Iceland.
  • Applications must be submitted to the Icelandic Film Centre before production commences in Iceland, and they can be submitted at any time of the year. 

  • Projects must fulfil certain cultural and production criteria in order to receive a letter of intent for reimbursement. 
  • Once production is completed, a final assessment of the project is made to confirm that it is still eligible for the reimbursement. 

Laws and Regulations

For detailed information concerning the application procedure and forms please contact Sigurrós Hilmarsdóttir
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For further information regarding filming in Iceland, please visit