CRGR-FTV
Cash Rebate Greece – Film / Television
The main route for film, television, documentary and eligible post-production projects. This is usually the first stop for features, series and major TV work shooting in Greece.
Production incentives · Greece
The Greek rebate can make a real difference to a production budget — but only when the structure, timing and cashflow are thought through before spend starts.
Cash Rebate Greece (CRGR) supports qualifying film, television, documentary, animation, augmented reality / virtual reality (AR/VR), visual effects (VFX) and video game work by reimbursing eligible expenditure incurred in Greece. The headline is strong: a 40% rebate for film / TV and animation-related works. The important part is making the application, budget and audit trail work in practice.
We have put this page together from a working production point of view: what is worth knowing early, where applications can become messy, and how we would think about the rebate before building it into a finance plan.
Start here
The rebate becomes useful when four things line up: the right scheme, a clean Greek spend, a timely application, and a cashflow plan that allows for the wait between approval and payment.
Headline rebate rate for eligible Greek expenditure under the film / TV and animation routes.
Eligible costs may not exceed 80% of the total production cost for the film / TV and animation routes.
Standard project cap for the film / TV and animation routes, subject to scheme rules.
Maximum subsidy per audiovisual work under the video game development route.
For film, television and animation-related works, the headline figure is a 40% cash rebate on eligible Greek expenditure. That does not mean 40% of the entire global production budget. It means 40% of the qualifying spend that meets the Greek scheme rules.
In practice, the published budget is only part of the story. What really matters is whether the right scheme is open, whether funds remain in the relevant category, and whether the application is ready before work begins.
Three routes
Cash Rebate Greece is divided into three routes. The right one depends on what is actually being made in Greece: live-action production, animation / immersive work, post-production, VFX or game development.
Cash Rebate Greece – Film / Television
The main route for film, television, documentary and eligible post-production projects. This is usually the first stop for features, series and major TV work shooting in Greece.
Cash Rebate Greece – Animate
The dedicated route for animation, AR/VR, interactive works, animation services and motion-picture visual effects, including projects where the Greek spend is built around studio or post-production work.
Cash Rebate Greece – Video Game Development
The video game development scheme, focused on computer game software prototypes and eligible development activity in Greece.
| Project type | Minimum eligible Greek expenditure |
|---|---|
| Fiction theatrical or television film | €200,000 |
| Creative documentary film | €60,000 |
| Theatrical or television short film | €45,000 |
| Fiction television mini-series, up to 16 episodes | €120,000 per episode |
| Fiction television series that are not mini-series | €35,000 per episode |
| Project type | Minimum eligible Greek expenditure |
|---|---|
| Animated theatrical, television, interactive, AR or VR film | €80,000 |
| Animated theatrical, television, interactive, AR or VR short film | €50,000 |
| Animated, interactive, AR or VR television series up to 16 episodes | €50,000 per episode |
| Phase | Support level |
|---|---|
| Prototype production phase | 10% of eligible costs |
| Final completion phase | 30% of eligible costs |
| Maximum subsidy | Up to €1 million per audiovisual work |
Related incentive
Cash Rebate Greece is not the only incentive available through E.K.K.O.ME.D. Greece also offers a Tax Relief mechanism, which may operate separately from, or alongside, the cash rebate.
The tax relief corresponds to 30% of eligible expenses deducted from the net taxable results of financiers of the approved investment plan, calculated through the relevant income tax return.
This is not something to assume automatically. The cash rebate and tax relief are separate tools, and whether they can be combined depends on the financing structure, beneficiary, tax position, state-aid limits and documentation.
Risk point
Timing is one of the most common risk points in rebate applications.
For CRGR-FTV and CRGR-Animate, applications must generally be submitted up to 10 days before the start of the relevant production or post-production activity through the designated information system. The official guidance states that the starting date of cost eligibility is the date the application is submitted.
Except for pre-production activity that does not constitute the start of the investment project, if work starts before the application date, the entire investment project may become ineligible. This is not theoretical; we have seen cases where audits failed because work started prior to the submission of the application.
| Activity type | Practical approach |
|---|---|
| Preparatory activity | May be possible before formal start, depending on the nature of the activity and current guidance. |
| Qualifying production or post-production work | Should not begin before application timing has been checked. |
| Costs incurred before application | Should not automatically be assumed eligible. |
| Costs incurred after application | May be eligible if they meet the scheme’s cost and documentation rules. |
A sensible approach is to treat the application date as a hard financing and compliance milestone. Anything the production expects to claim should be checked before it is contracted, invoiced or paid.
Cashflow reality
The Greek cash rebate is valuable, but payment timing deserves a realistic conversation from the beginning.
We have experienced delays first-hand on our own projects. That has not changed our view that the programme is reliable: the rebate is real, payments are being made, and E.K.K.O.ME.D. has publicly announced catch-up disbursements and improvements to the process.
The practical point is more down-to-earth. The rebate should be treated as reimbursement after completion, audit and certification — not as money that will automatically be available at the end of the shoot.
| Cashflow issue | Our approach |
|---|---|
| Do not treat the rebate as upfront cash | It is generally paid after completion, audit and certification. |
| Allow for bridge-financing costs | Interest, bank fees and financing costs may arise while waiting for reimbursement. |
| Allow time for audit and payment | In our planning, we would allow several months to one year for the audit process to be completed and for the payment to be made. |
| Keep the audit trail ready | Missing invoices, contracts, payroll records or payment evidence can slow the process. |
| Check current scheme status | Confirm platform status, budget availability and payment procedures before submission. |
| Be clear with financiers | Separate eligibility, approval, certification and actual cash receipt in the finance plan. |
Our advice is to use the rebate, but cashflow it conservatively. In the end, the programme is a strong tool; the waiting period is the part that needs careful planning.
Keep it clean
A rebate is only useful if the project can prove its eligible expenditure. This is where many productions lose time.
Audit-readiness should be part of production management from the beginning, not something reconstructed after wrap.
A local qualified team needs to be in place from day one to run the rebate process all the way through audit finalisation. This is not a role to start filling after the project has launched. The team should understand the application, eligible-cost logic, documentation flow, accounting requirements and audit expectations before the first meaningful commitments are made.
| Audit area | What to keep organised |
|---|---|
| Contracts | Production-service agreements, crew agreements, cast agreements, supplier contracts, post-production agreements and co-production agreements. |
| Invoices | Supplier invoices, payroll records, accommodation, transport, equipment, studio and post-production invoices. |
| Payment evidence | Bank transfers, receipts, payroll evidence and proof that expenses were actually paid. |
| Greek eligibility | Evidence that costs were incurred in Greece and fall within eligible categories. |
| Cost categorisation | Mapping between the budget, eligible-cost categories and final cost report. |
| Changes during production | Amendment requests, approvals, updated budgets and explanations for changes. |
| Delivery materials | Final work, technical report, final report, cultural-criteria evidence and accessibility deliverables where relevant. |
International productions
The Greek rebate is designed to work for international productions, but the local structure matters.
A production coming into Greece will usually need an eligible Greek production or executive-production company. That partner is often central to the application, the local spend, supplier documentation, cost reporting and audit support.
| Area | Why it matters |
|---|---|
| Eligibility | Choosing the correct scheme and beneficiary structure. |
| Budgeting | Separating Greek eligible spend from non-eligible costs. |
| Suppliers | Managing crew, locations, studios, post-production houses and VFX vendors. |
| Application | Preparing the legal, financial and creative dossier. |
| Compliance | Handling documentation, declarations, timing and state-aid requirements. |
| Audit | Managing cost reports, invoices, payroll records and payment evidence. |
| Cashflow | Modelling rebate timing, bridge financing and lender expectations. |
Quick answers
For the film / TV and animation routes, the rebate is 40% of eligible production costs incurred in Greece, subject to the eligible-cost ceiling and scheme conditions.
For the film / TV and animation routes, the subsidy may not exceed €8 million per audiovisual work. For the video game development route, the total subsidy may not exceed €1 million per audiovisual work.
The rebate is not meant for every kind of filmed content. Advertising, news or current-affairs programming, filmed sports or artistic events, talk-show / general entertainment formats, corporate promotional content, purely educational or distance-learning material, and television or telephone games are examples that should not be assumed eligible. A scripted film, series or creative documentary may qualify; an advert, filmed event or corporate promo usually will not — though we hope this changes in the future, especially for advertisements.
Yes. The usual route is through the right Greek production or executive-production structure. That local structure should be planned before contracts, invoicing and eligible spend are locked.
Applications should be submitted before the start of qualifying production activity, and generally up to 10 days before the start date of the relevant production, post-production or development work.
Yes. We have experienced delays ourselves on our projects. Our view is still that the programme is reliable and that the rebate should be part of the finance plan, but it should be cashflowed conservatively. E.K.K.O.ME.D. has announced catch-up payments and has said it is working to improve the process.
Potentially, yes, but only where the relevant legality, tax and state-aid cumulation rules are respected. The two incentives are separate tools and should be analysed carefully before being combined in a finance plan.
Normally, no. We would treat it as a reimbursement after completion, audit and certification, and allow several months to one year for the audit process to be completed and for the payment to be made.
Sources
These are the pages we keep close when checking scheme rules, platform status, tax relief and payment information.
Main authority for Cash Rebate Greece, Tax Relief, funding updates and official announcements.
Overview of the three Cash Rebate Greece routes.
Film, television and documentary rebate rules, thresholds and process.
Animation, AR/VR, interactive and VFX rebate rules.
Video game development support rules and eligibility.
Tax relief guidance and relationship with the cash rebate.
Useful context on funding progress and disbursements.
One of the official updates on recent cash rebate payments.
External industry analysis of the Greek rebate’s economic impact and competitiveness.
Planning a shoot?
Used properly, the Greek rebate can be a strong part of a production finance plan. The work is in the structure: choose the correct scheme, build a clean Greek eligible-spend budget, submit before qualifying work starts, keep the audit trail ready and cashflow the rebate with patience.