The Portuguese Film and Audiovisual Institute (ICA) is the national film agency that, through project funding, provides support for the development of the Portuguese film and audiovisual industry.
ICA manages the new film and TV production cash rebate funded by a Fund for Tourism and Cinema, created by Decree-Law No. 45/2018, june 19th (Portuguese version of Decree-Law No. 45/2018), regulated by Ordinance Nr. 490/2018 which offers now one of the most attractive incentive schemes in Europe:
• Film, TV and VOD production - national and foreign (line/services), official and de facto co-productions;
• Minimum expenditure in Portugal: € 500.000 (fiction and animation) / € 250.000 (documentaries and post-production);
• Between 25% and 30% of eligible expenditure, depending on a Cultural Test and the characteristics of the project. Weighting factors: high economic impact in Portugal, expenses made in low density territories, hiring actors/technicians with disabilities;
• "First come first served” basis;
• Upfront payments in instalments.
Eligible expenditure: you can check here the Incentive’s Guidelines on eligible expenditure.
ICA announces that, temporarily, requests for provisional recognition should be sent by email to email@example.com (20 MB limit), in the following terms:
1. In the application e-mail:
• identification of the applicant and the other co-producers, if any, or of the foreign producer in the case of a foreign production;
• identification and technical description of the work
• production (including post-production) dates and locations.
2. The application must be accompanied by the following documents:
a) Administrative documents:
i) Solemn declaration in which the applicant declares it is not covered by the disqualification conditions, namely:
- Have properly organised accounting in accordance with the accounting standards and other legal provisions in force for the relevant business sector;
- Are not subject to determination of their taxable profits by indirect methods;
- Are not declared insolvent by court decision, or in the process of liquidation, dissolution or winding-up, or subject to any measure preventing disposal of assets or in any analogous situation or have such procespending, except where they are covered by an insolvency plan under the legislation in force;
- Are not subject to a pending recovery order following a decision by the European Commission that has declared State aid received unlawful and incompatible with the internal market;
ii) Copyright assignment agreements or permissions by copyright holders;
iii) Contract with the director or directors;
iv) Co-production contract or contracts, where applicable;
v) Contract between the foreign producer and the local executive producer, in the case of a foreign production;
vi) Budget and forecast expenditure breakdown by producer, territory and budget line;
vii) Identification, including indication of nationality, of the tax domicile and the estimated amount of fees or payments to be received by authors, producers, actors and technicians and all professionals and companies to be hired in Portugal and whose participation has an impact on the project score;
viii) Project financing plan;
ix) Contracts or decisions certifying the financing obtained and forecast.
x) Contracts of distribution, diffusion or other form of exploitation of film and tv rights.
b) Documents relating to the project content:
ii) Treatment, in the case of documentaries;
iii) Notes of intention or explanations by the director and or producer;
iv) Additional technical or artistic explanations relevant to the evaluation of the project, where necessary.