# Portugal Film Incentive 2026: SCRI.PT Rebates of 25% to 40%

Source: https://storiara.com/incentives/portugal
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> Since June 2026, Portugal's production incentive is RIPAC, part of the SCRI.PT program managed by the film institute ICA. Medium productions spending €500,000 to under €2.5 million in Portugal get a 30% non-repayable grant, capped at €1 million. Large productions spending €2.5 million or more get 30% on the first €2 million and up to 25% above that, capped at €6 million. Spend in low-density territories and the islands earns a higher rate.

SCRI.PT is a €350 million program for 2026 to 2029. €200 million of it is non-repayable production incentive money under RIPAC, and €150 million is a mutual guarantee credit line through Banco Português de Fomento. ICA runs it with Turismo de Portugal and the #PortugalMediaLab mission. It replaced the Fundo de Apoio ao Turismo e ao Cinema incentive (which ICA itself called the Cash Rebate) and the large-production cash refund.

The 25% base with a 30% cultural test tier, which the Portugal Film Commission's older cash rebate page still shows, comes from Ordinance 124-A/2024/1. The current numbers are below.

## The two RIPAC streams side by side

| | Medium budget | Large production |
|---|---|---|
| Eligible spend in Portugal | €500,000 minimum (€200,000 for documentaries or no filming), under €2.5 million | €2.5 million or more per work or per season |
| Rate | 30% | 30% on the first €2 million, up to 25% above |
| Low-density territories, Azores, Madeira, crew with disabilities | 40% on those costs | 30% on those costs |
| Maximum grant | €1 million | €6 million per work, €3 million per episode, €6 million per project |
| Annual allocation | €15 million | up to €35 million |
| How it's awarded | Two competitive calls a year | Rolling, first come first served |
| Payment | Four instalments from contract signature | By end of April after completion |

ICA publishes the list of low-density municipalities in a Council of Ministers resolution linked from its incentives page. Check it before you lock locations. On the medium stream, the same day of shooting earns 40% in a listed municipality and 30% in Lisbon.

## Worked example: $1,000,000 through the medium stream

At the ECB rate for 11 September 2026 (EUR 1 = USD 1.1592), $1,000,000 is €862,664. The shoot spends €650,000 in Portugal, of which €180,000 is [above-the-line](https://storiara.com/glossary/above-the-line) pay.

Start with the ATL cap. On the €650,000 budgeted Portuguese spend, the total ATL limit is 35% = €227,500 and each category is limited to 10% = €65,000. The limits apply to final eligible spend, so rerun this test when the cost report closes.

| ATL category | Claimed | Allowed |
|---|---|---|
| Principal actors | €90,000 | €65,000 |
| Director | €50,000 | €50,000 |
| Producers | €40,000 | €40,000 |
| Total | €180,000 | €155,000 |

Eligible spend is €470,000 BTL + €155,000 ATL = €625,000, still over the €500,000 minimum.

- If everything is shot around Lisbon: €625,000 x 30% = €187,500
- If €200,000 of it is spent in a listed low-density municipality: (€200,000 x 40%) + (€425,000 x 30%) = €80,000 + €127,500 = €207,500

## Worked example: $5,000,000 through the large stream

$5,000,000 is €4,313,320. The production spends €3,200,000 of eligible costs in Portugal.

- First €2,000,000 x 30% = €600,000
- Remaining €1,200,000 x 25% = €300,000
- Grant: €900,000, well under the €6 million cap

ICA's wording is "up to 25%" on the excess, so treat €900,000 as the ceiling for that spend.

## Applying and scoring

1. Register the applicant company in ICA's register of film and audiovisual companies.
2. Score the project on the cultural, cinematographic, and promotional value table. Most projects need 45 points with 18 in part A (cultural value). Foreign-initiated projects made through a Portuguese executive producer or an unofficial co-production need 20 points with 8 in part A. Projects with no filming in Portugal need 25 with 9.
3. Show confirmed financing covering more than 50% of eligible spend and secured commercial exploitation.
4. Submit on HAL. The medium stream's 2026 second call runs from 28 September at 10:00 to 12 October at 18:00 Lisbon time.
5. Start principal photography within six months of applying.

Each review stage (analysis, hearing of interested parties, review of comments, committee decision) is set at ten working days. ICA expects about 40 working days between the close of a medium-stream call and the final decision.

## Watch-outs

- The large stream pays after completion. A €900,000 grant arriving the April after delivery needs bridge financing. The Banco Português de Fomento guarantee line is set up to back production credit for RIPAC projects.
- Once a call's allocation runs out, projects with a positive score don't get the grant. They can still apply for the guarantee line.
- ICA's prospecting mission support pays up to €15,000 a mission (two per project) for a foreign director, producer, DP, or location manager to scout. If you later claim RIPAC, that money is counted in the final aid calculation.

## Nearby options

[Spain](https://storiara.com/incentives/spain) is the usual comparison for Iberian locations, and [France](https://storiara.com/incentives/france) for European co-productions with a Portuguese partner. Portuguese co-producers can also bring in treaty partners, which is covered in the [co-production treaty](https://storiara.com/glossary/co-production-treaty) entry. For how rebates compare with credits on cash flow, see [film rebates vs tax credits](https://storiara.com/blog/film-rebates-vs-tax-credits-which-one-is-best-for-your-production).

## Frequently asked questions

### Does Portugal still have the 25% cash rebate and the cash refund?

They've been folded into RIPAC under SCRI.PT, created by Decree-Law 57/2026 and regulated by Ordinance 276-B/2026/1 of 26 June 2026. ICA still publishes results for projects admitted under the old schemes, but new applications go through RIPAC.

### What is the minimum spend for the Portugal film incentive?

€500,000 of eligible spend in Portugal per work for the medium-budget stream, or €200,000 for documentaries and projects with no filming in Portugal. The large-production stream starts at €2.5 million per work or per season of a series.

### Can a foreign production apply?

A foreign-initiated project applies through a Portuguese executive producer or an unofficial co-production. It needs 20 points on the cultural value table, including 8 in part A, instead of the 45 and 18 required of other projects.

### Can a production use both the medium and large incentives?

No. ICA says the two streams can't be combined for the same production.

### When is the incentive paid?

Medium-budget grants are paid in four instalments starting at contract signature. Large-production grants are paid by the end of April of the year after the work is completed.

## Sources

- [ICA: Incentivos à produção em Portugal (SCRI.PT and RIPAC terms)](https://www.ica-ip.pt/pt/apoios/incentivos-a-producao-em-portugal/)
- [Portugal Film Commission: SCRI.PT](https://portugalfilmcommission.com/en/script/)
- [European Central Bank: euro foreign exchange reference rates](https://www.ecb.europa.eu/stats/policy_and_exchange_rates/euro_reference_exchange_rates/html/index.en.html)