# Film in Georgia Cash Rebate: 20 to 25% for Shooting in Georgia

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

> Film in Georgia is a cash rebate run by Enterprise Georgia, the state business agency. It pays 20% of qualified expenses incurred in Georgia, and a production can earn up to 5% more through a cultural test, for a maximum of 25%. The applicant must be a legal entity registered in Georgia with at least 50% of the budget in place when it applies.

Enterprise Georgia launched the program in 2016 with the Ministry of Economy and Sustainable Development and the Ministry of Culture. It's a straight [cash rebate](https://storiara.com/glossary/cash-rebate): you spend lari in Georgia, an auditor signs off, and the agency wires back a percentage. There's no tax liability to offset and no certificate to sell.

The applicant has to be a legal entity registered in Georgia. Foreign producers usually form a local company or contract a Georgian service producer who applies on their behalf. At application you need at least 50% of the total production budget in place.

## What counts, and the category ceilings that trip people up

Enterprise Georgia publishes a list of qualified expenses, and many lines carry a ceiling expressed as a share of the total qualified budget. A budget that looks fine on the top sheet can lose rebate once these limits apply.

| Qualified expense | Ceiling (share of qualified budget) |
|---|---|
| Wages of Georgian-resident personnel taxed in Georgia | 60% |
| Non-resident director, actors, DP, production designer, costume designer, editor | 15% |
| Crew hotels in Georgia | 15% |
| Catering tied to the project | 15% |
| Costume rental, grip rental, lighting rental, air and water transport | 15% each |
| Fuel, travel inside Georgia | 5% each |
| Telecoms and walkie rental | 2% |
| Utilities | 1.5% |
| Travel of the beneficiary's admin staff | 1% |

Camera and sound rental, stages, set construction, location fees paid to Georgian owners, SFX, security, animal handling, and post work (editing, VFX, color, sound, subtitling, deliverables) are on the list without a ceiling.

## A $1,000,000 feature shooting in Tbilisi and Kakheti

At the National Bank of Georgia rate valid 12 September 2026 (USD 1 = GEL 2.6095), a $1,000,000 budget is GEL 2,609,500. Say GEL 1,800,000 of it lands in Georgia on qualified lines, and the rest goes to above-the-line deals and gear shipped from abroad.

| Line | GEL | Share of qualified | Within ceiling? |
|---|---|---|---|
| Local crew and cast wages | 700,000 | 38.9% | Yes (60%) |
| Non-resident director and DP | 250,000 | 13.9% | Yes (15%) |
| Hotels | 240,000 | 13.3% | Yes (15%) |
| Catering | 150,000 | 8.3% | Yes (15%) |
| Camera, stages, locations, transport, post | 460,000 | 25.6% | No ceiling |
| Total qualified | 1,800,000 | 100% | |

Base rebate: GEL 1,800,000 x 20% = GEL 360,000 (about $137,960 at the same rate).

Now add three cultural test points: the film is released theatrically with a making-of video about the shoot, it depicts Georgia as Georgia with an on-screen title, and the sound mix and grade (GEL 50,000 or more) happen in Tbilisi. That's 3% more: GEL 1,800,000 x 3% = GEL 54,000. Total GEL 414,000, or 23% of qualified spend.

If the director and DP fees had been GEL 320,000, that line would sit at about 17% of qualified spend, over the 15% ceiling, and the excess wouldn't earn anything.

## The five cultural test points

Each item is worth 1%:

1. The production is completed and released theatrically or on a major TV network, with a making-of video about the Georgian shoot.
2. Georgian citizens fill key roles: a lead actor or director, a screenwriter or composer, two supporting actors, or at least three heads of department (credit positions are specified).
3. The film depicts Georgia as a location, adapts Georgian literature or history, or shows listed landmarks, UNESCO sites, or the Georgian flag on screen for at least two seconds.
4. At least GEL 50,000 is spent on post-production in Georgia.
5. The film is distributed in at least two EU countries, the US, Canada, or India, or plays in the main competition of an FIAPF-accredited festival or Sundance, or gets an AMPAS or BAFTA nomination.

The [cultural test](https://storiara.com/glossary/cultural-test) uplift is claimed after the 20% is paid, and you have one year to complete it. Point 5 can depend on a sales outcome you won't know for a while.

## Timeline and cash flow

The steps run in this order: online application, agreement with Enterprise Georgia, beneficiary certificate and program code, an independent audit of qualified costs filed within a year of the certificate, then payment of 20% within a year of the audit report. On paper that's up to two years between getting certified and receiving the cash. Build interest or a discount into the [cash flow schedule](https://storiara.com/glossary/cash-flow-schedule) if you plan to borrow against it, and budget the audit fee.

## Watch-outs

- The current terms page doesn't publish a minimum spend or a per-project cap. The June 2024 version listed minimum qualified expenses (GEL 500,000 for features and series) and said projects above GEL 5,000,000 in qualified expenses needed special government approval. Ask the agency whether those limits still apply.
- Wages only count if the person is Georgian resident, taxed in Georgia, and hired under Georgian law. Foreign crew on loan-out deals mostly fall under the 15% non-resident ceiling or don't count.
- Keep separate ledgers for Georgian spend. The auditor has to tie every line to the qualified list.

## Nearby options

For Central and Eastern Europe, [Hungary](https://storiara.com/incentives/hungary) and [Serbia](https://storiara.com/incentives/serbia) have deeper crew bases and longer track records with service work. Enterprise Georgia's own pitch is location variety within a day's drive, free access to public locations, and low taxes. If you're mixing Georgian locations with a European co-producer, check whether an official [co-production treaty](https://storiara.com/glossary/co-production-treaty) applies to your partner countries, since that affects financing more than the rebate does. [Rebates versus tax credits](https://storiara.com/blog/film-rebates-vs-tax-credits-which-one-is-best-for-your-production) covers how a straight rebate like this one compares on cash flow.

## Frequently asked questions

### What is the minimum spend for the Georgia film rebate?

The program terms page Enterprise Georgia published in 2026 doesn't state a minimum. A June 2024 version listed GEL 500,000 in qualified expenses for features and series, GEL 300,000 for documentaries, commercials, and reality shows, and GEL 100,000 for animation. Confirm the current threshold with the agency before you budget around it.

### Can a foreign production company apply directly?

No. The applicant has to be a legal entity registered in Georgia. Most foreign productions set up a local company or work through a registered Georgian service producer.

### How long does it take to get paid?

The terms allow up to a year to file the audited cost report after you get the beneficiary certificate, and up to a year after that report for the agency to pay the 20%. The cultural test uplift is claimed afterward. Plan to cash-flow the rebate or borrow against it.

### Do commercials and music videos qualify?

Yes. Eligible formats are feature films, TV films, series and miniseries (including pilots), animation, documentaries, commercials, reality shows, and music videos.

## Sources

- [Enterprise Georgia: Film in Georgia program terms (archived 12 April 2026)](https://web.archive.org/web/20260412021123/https://www.enterprisegeorgia.gov.ge/en/business-development/filmingeorgia)
- [Enterprise Georgia: Film in Georgia](https://www.enterprisegeorgia.gov.ge/en/business-development/filmingeorgia)
- [Enterprise Georgia: Qualified Expenses list (PDF)](https://www.enterprisegeorgia.gov.ge/files/1/Qualified%20Expenses.pdf)
- [National Bank of Georgia: official exchange rates](https://nbg.gov.ge/en/monetary-policy/currency)