Industry and Funding

Reimbursements for film and TV

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, or 35% for production projects that meet given conditions.
  • 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.
  • The rate of reimbursement of production costs can be 35% of production costs for production projects that meet all the following conditions:

    - Production costs incurred in the production of the motion picture or television material concerned in this country must be a minimum of ISK 350 million.

    - The project in question must have a minimum of 30 working days in Iceland, either consisting of actual film production (shooting) days or defined post-production working days. Of the 30 working days a minimum of 10 shooting days in Iceland is however always required.

    - The number of staff working directly on the project shall be 50 at a minimum and this work shall amount to 50 working days. It is a requirement that both salary and payments to employees and contractors, shall be taxed in Iceland.

  • 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 .

For further information regarding filming in Iceland, please visit