Tax breaks / incentives
In July 2015, the Georgian National Film Centre (GNFC) announced that a new tax rebate scheme would be launched in January 2016. Now operational, it comes in the form of a 20% cash rebate, with an additional 2-5% for productions that include aspects of Georgia.
The minimum expenditure to be eligible for the rebate is approximately US$300,000.
Aside from the new national rebate, there is also a 20% rebate available in Adjara, a semi-autonomous region on the Black Sea. Adjara’s incentive was introduced in 2012, but it is not yet clear if it is possible for producers to benefit from both rebate schemes.