Two programs, two offices
Saudi Arabia's rebates come from two different government bodies, and a production shooting in AlUla will talk to both.
The Saudi Film Commission, one of the Ministry of Culture's sector commissions, runs the national Incentive Program under the Film Saudi name. On May 14, 2026, at Cannes, the Commission announced that the cash rebate now reaches up to 60% of eligible expenditure, alongside faster disbursement and a new model for managing payments with the Cultural Development Fund. The program page at film.sa carries the 60% figure. The Ministry's own Film Saudi page still said "up to 40%" when we checked on September 14, 2026, so quote the film.sa terms and get the rate in writing in your incentive agreement.
Film AlUla is run by the Royal Commission for AlUla and covers productions shot in AlUla, where AlUla Studios is based. Its financial incentives page offers up to 40% on eligible local spend, up to 50% when Saudi nationals fill key production roles, and an additional uplift of up to 10% for crew training and professional development, marketing and promotion, putting Saudi culture, landscape and heritage on screen, and inclusion on screen and behind the camera. Film AlUla says each incentive is pre-assessed and tailored to the production based on agreed deliverables.
Neither office publishes a base rate with a fixed uplift table the way Abu Dhabi does. That's the main planning issue: you won't know your percentage until the application is evaluated.
Eligibility for the national program
The Film Commission's published requirements:
- The applicant is a registered and licensed Saudi production company, or has an official co-production agreement with one. International companies take part through a local entity or Saudi partner. Government, semi-government and state-owned entities can't claim.
- The project has a filming No-Objection Certificate, and the script, treatment or synopsis is approved by the General Commission for Audiovisual Media (GCAM).
- The project is a feature film, animated film or documentary.
- Eligible spend reaches the minimum: SAR 750,000 for features, SAR 187,000 for feature documentaries and animated features.
- Main unit filming lasts at least 5 days.
- You can show proof of financing.
- The incentive agreement is signed before filming starts.
The rebate covers production and post, provided the whole production is completed.
What counts
The Saudi list is more generous on above-the-line costs than Abu Dhabi's. It includes producer fees (with script rights), director fees (with screenplay rights) and fees for key creative roles such as lead actors and lead writer. Below the line it covers crew, actor and extras wages, set and costume crews, makeup, hair and SFX crews, location and equipment rental, production services, set construction, accommodation, domestic travel and international travel to Saudi cities, and post-production. Spend outside the Kingdom, or with suppliers outside the Kingdom, doesn't count unless the terms say otherwise, and visa fees aren't covered. That supplier rule defines qualified spend here: a Dubai lighting package on a Riyadh set is out.
Worked example with a range
Because the rate is set per project, model a floor and a ceiling. A feature spends SAR 5,000,000 of eligible expenses over 24 main unit days in Riyadh and AlUla.
| Scenario | Rate | Rebate |
|---|---|---|
| Conservative | 40% | SAR 2,000,000 |
| Top of the Commission's range | 60% | SAR 3,000,000 |
At SAR 25,000,000 the same range runs from SAR 10,000,000 to SAR 15,000,000. Neither program publishes a per-project cap, so ask for any ceiling to be stated in the agreement. If you plan to borrow against the rebate, use the rate written into the signed agreement.
Watch-outs
Payment comes after the Commission approves the final audit of all agreed project accounts, so plan to cash-flow the full local budget. The Commission's FAQ says a project submitted by two parties (say, the financier and the producer) is excluded, so agree up front who files. Where a production qualifies for AlUla and national support, confirm in writing how the two interact before you count both.
Saudi Arabia against Abu Dhabi
Abu Dhabi publishes a 35% base, a points table to 50%, format caps up to AED 36,725,000 and a 30 business day payment clock after the final certificate, but its rebate excludes above-the-line fees. Saudi Arabia's ceiling is higher and it counts producer, director and lead cast fees, while the rate itself is negotiated. If you're choosing between the two deserts, the location side is covered in doubling locations. Compare in the incentive calculator or on the incentives hub.