CASH REBATE & VAT REFUND
CASH REBATE – FILMING IN TURKEY
- Cash rebates of up to 30% on all eligible expenses incurred in Turkey
- The applicant must be a Turkish co-producer or production-service provider.
- The applicant must have signed a co-production agreement or a production-service agreement with a foreign production company.
- Applicants who are producers / co-producers must have produced at least two feature films or one TV series of least one season screened in theaters or broadcast on cable, terrestrial, or internet channels within the last five years.
- Applicant who are production-service providers must have provided services for at least two feature films or on TV series of at least one season screened in theaters or broadcast on cable, satellite, terrestrial or internet channels within the last five years.
Eligible Projects
- Feature Films
- Documentaries
- TV Series
Eligibility
The Quallification is point based, with sections relating to cultural content, the involvement of Turkish citizens, and the use of Turkish film infrastructure. Projects need to achieve at least 50 points (out of possible total of 100) to be eligible for a rebate.
Expenditure Criteria
Eligible Projects Minimum Expenditure
Feature Films 6 Million TL
Documentaries 1 Million TL
Tv Series – per episode 1 Million TLHow To Apply
* Applications are open throughout the year
* Foreign producers must partner with a Turkish co-producer or production-service provider
* The applicant must then submit the Application Form and supporting documents along the Qualification Test to the Ministry of Culture and Tourism
* The application documents must be in TurkishEvaluation
* The Incentive Commission, comprising representatives from the Ministry of Culture and Tourism, the Ministry of Foreign Affairs, and the Turkish Authors, Performers, and Producers Association; meets at least once every three month.
* The Commission evaluates the applications and notifies qualified applicants, who will be asked to sign a contract with the Ministry of Culture and Tourism
* As part of the initial application, applicants are to submit an audited accounts statement listing the eligible expenses for which they intend to seek a rebate. To be eligible for a rebate, all expenditures must be made after the date of submission of the application documents. Expenditures made before that date are not eligible.
* The rebate will be paid after the submission of the audited statement, the delivery of the rough cut go the audiovisual work completed on Turkish territory, and the fulfillment of other obligations specified in the contract with the Ministry.VAT REFUND – Filming in Turkey
Key Points
Foreign film producers can receive a VAT refund for all expenses relating to the procurement and import of goods and services incurred during the shooting of a film. Tax residents of Turkey (i.e., those who pay Turkish income tax, corporate tax, and VAT) are not eligible to apply for this refund.
To be considered for a VAT refund, producers must obtain a filming permit from the Ministry of Culture and Tourism’s General Directorate of Cinema, as laid our in Law 5224 on the Evaluation, Classification, and Support of Cinema Films.
How To Apply
Foreign film producers must submit a petition and audited statement for the VAT refund to an authorized tax office following the completion of film shooting in Turkey. The authorized tax offices are as follows;
* Department of Taxation in Ankara-Başkent Tax Office
* Department of Taxation in İstanbul-Beyoğlu Tax Office
* Department of Taxation in İzmir-Konak Tax Office
* For more information please click below Contact Us
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