Italy Film Tax Credit Calculator

Calculate your estimated Italian film tax credit (credito d'imposta)

Italy Film Tax Credit

40% / 30% Transferable Tax Credit
Credito d'imposta per le produzioni cinematografiche

Production Information

Budget Currency

Italy Tax Credit Highlights

  • 40% on Italian/EEA territory spend — all qualifying crew, equipment, locations, and services
  • 30% on non-EEA above-the-line labor — directors, writers, actors, and producers from outside the EEA
  • 75% budget cap on eligible costs — eligible base cannot exceed 75% of total production budget
  • ATL capped at 30% of production costs — above-the-line expenses cannot exceed 30% of total production costs
  • 250.000 € minimum spend required — total eligible Italian costs must meet this threshold
  • Transferable tax credit — credit can be sold or transferred to banks and other entities

Credit Summary

  • Production: (Enter title) (Feature Film)
  • Currency: Euro (EUR)
  • Rate: 40%/30%(40% Italian/EEA spend, 30% non-EEA ATL)

About the Italy Film Incentive

Italy offers a transferable film tax credit of 40% on Italian and EEA-territory spend, with a 30% rate on non-EEA above-the-line labor, under the current program guidelines.

Eligible costs are capped at 75% of the total budget, above-the-line is capped at 30% of production costs, and financial and insurance costs are capped at 7.5%. EU spend counts as Italian up to one-sixth of the 75% budget cap. There is a €20 million annual per-company cap and no per-project cap.

Minimum eligible spend is €250,000. Upload your budget above to see your estimated Italy credit line by line.

Credit typeTransferable tax credit
Rate40% Italian/EEA; 30% non-EEA ATL labor
Budget capEligible costs ≤ 75% of total
ATL cap≤ 30% of production costs
Company annual cap€20M (no per-project cap)
Minimum spend€250,000

Frequently Asked Questions

What is the Italy film tax credit rate?

40% on Italian and EEA-territory spend, with 30% on non-EEA above-the-line labor, under the current program guidelines.

Is the Italy credit transferable?

Yes, it is a transferable tax credit.

What is the minimum spend in Italy?

€250,000 in eligible costs.

What caps apply in Italy?

Eligible costs are capped at 75% of the total budget, above-the-line at 30% of production costs, and there is a €20 million annual per-company cap.

Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.