# UAE Film Incentive: Abu Dhabi's 35% to 50% Cashback Rebate

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

> The UAE's main production incentive is the Abu Dhabi Film Commission's cashback rebate, run under the Creative Media Authority. It pays 35% of Abu Dhabi Qualifying Production Expenditure, rising to 50% through a points system. Features need AED 734,500 of ADQPE and are capped at AED 36,725,000. Above-the-line fees don't qualify, and an Abu Dhabi licensed company applies.

## One emirate, one program

This page covers Abu Dhabi's cashback rebate, operated by the Abu Dhabi Film Commission (ADFC), which is a division of the Creative Media Authority (CMA). ADFC launched it in 2013 and says more than 180 productions have claimed it. On January 1, 2025 the base went from 30% to 35%, the points-based Enhanced Rebate was added, and the caps doubled for features and series.

All amounts below are in dirhams. ADFC publishes its thresholds in both currencies at the fixed peg of AED 3.6725 to US$1, so AED 36,725,000 is the US$10 million feature cap.

## Caps and minimums by format

| Format | Minimum ADQPE | Maximum rebate |
|---|---|---|
| Feature film, IMAX, high-end TV drama | AED 734,500 | AED 36,725,000 |
| Other TV programme or series | AED 183,625 | AED 7,345,000 |
| Entertainment shows (reality, game) | AED 183,625 | AED 7,345,000 |
| Short film, TVC, music video | AED 91,812 | AED 1,836,250 |

Post-production only projects have separate minimums (AED 257,075 for a feature) and much lower caps (AED 1,836,250 for a feature). Documentaries, reality and game shows, and music videos need ADFC's pre-approval for the format.

## What ADQPE covers

ADQPE is the local version of [qualified spend](https://storiara.com/glossary/qualified-spend), and it's built almost entirely from [below-the-line](https://storiara.com/glossary/below-the-line) costs. Producers, directors, writers, cast, casting directors, consultants and stunt performers don't qualify on their fees. Their flights, Abu Dhabi hotels and per diems do, with per diems counted up to AED 367.35 a day. International flights count only if booked through a travel agency licensed in the CMA zone, and equipment rentals count only from suppliers holding an Abu Dhabi trade license. Payroll fees and taxes, VAT, bank charges and currency losses, E&O and completion bond premiums, customs bonds, capital purchases, gifts and cast perks, publicity, residuals and deferments are all out.

The rule that trips up line producers is the supplier license. Except for BTL crew wages, every qualifying payment has to go to a company registered in Abu Dhabi with a current trade license for that activity. A Dubai rental house invoice doesn't count, even though the gear is on your set in Liwa.

## Worked example: AED 3,672,500 and AED 18,362,500

A feature spends AED 3,672,500 of ADQPE (US$1 million at the peg) over 22 main unit days. It features Abu Dhabi as itself (20 points) and does full post in Abu Dhabi (10 points). With 22 points for shoot days, it totals 52 points, which falls in the 40 to 69 band.

| Line | Amount |
|---|---|
| ADQPE | AED 3,672,500 |
| Standard rebate at 35% | AED 1,285,375 |
| Enhanced uplift at 7.5% | AED 275,437.50 |
| Total at 42.5% | AED 1,560,812.50 |

A franchise feature spends AED 18,362,500 (US$5 million), shoots 60 main unit days for 60 points, features Abu Dhabi (20) and hires a UAE National stunt coordinator (20), reaching 100 points. At 50% the rebate is AED 9,181,250, well under the AED 36,725,000 cap.

Without the enhanced points, the same AED 18,362,500 pays AED 6,426,875 at 35%. On that budget the points are worth AED 2,754,375, so plan for them while the script and schedule are still moving.

## Applying

1. Get content approval from the UAE Media Council and/or CMA, as ADFC advises. A preliminary script review is available.
2. The applicant must be an Abu Dhabi production or production services company with a CMA trade license and a permanent office. Foreign producers either open a CMA company or contract a licensed service company.
3. Submit the full application on The Circle Portal at least 30 business days before principal photography. ADFC issues the Interim Certificate within 30 business days of a complete file.
4. Start principal photography within 90 days of the certificate (extendable to 120 days for bona fide delays). Tell ADFC if ADQPE is likely to move by 20% or AED 1,000,000, whichever is smaller, or if cast, locations or the script change materially.
5. Within 180 days of completion, file the Audited Expenditure Statement from an ADFC-approved auditor, sworn statements from applicant and producer, and a viewing link.

There's no local crew quota, but every rebate project has to provide internship places.

## Abu Dhabi against its neighbors

[Saudi Arabia](https://storiara.com/incentives/saudi-arabia) now advertises a [cash rebate](https://storiara.com/glossary/cash-rebate) of up to 60% through the Saudi Film Commission and up to 40% or more in AlUla, with fewer published details on how the rate is set. Abu Dhabi publishes its whole points table, caps and payment clock, which makes it easier to put in a finance plan today. [India](https://storiara.com/incentives/india) is the other option in the region for productions with Indian creative leads. Run your numbers in the [incentive calculator](https://storiara.com/tools/incentive-calculator) or compare on the [incentives hub](https://storiara.com/incentives).

## Frequently asked questions

### What is the Abu Dhabi film rebate?

A 35% cashback on Abu Dhabi Qualifying Production Expenditure, with an enhanced rebate of 37.5% to 50% for productions that score 10 or more points.

### What is the minimum spend for the Abu Dhabi rebate?

AED 734,500 for features, IMAX films and high-end drama series; AED 183,625 for other TV and entertainment shows; AED 91,812 for short films, TVCs and music videos. Post-only projects have lower minimums.

### Do actors' fees qualify for the Abu Dhabi rebate?

No. Cast and other above-the-line fees don't qualify. Their travel, hotels and per diems in Abu Dhabi can, with per diems counted up to AED 367.35 a day, so a [per diem](https://storiara.com/blog/film-crew-per-diem) set above that rate only earns rebate on the first AED 367.35.

### How fast does Abu Dhabi pay the rebate?

ADFC reviews the final certificate file within 60 business days, issues the certificate within 15, and pays within 30 business days of the certificate and a valid invoice.

## Sources

- [Abu Dhabi Film Commission: 35%++ Cashback Rebate](https://www.film.gov.ae/35-rebate)
- [Abu Dhabi Film Commission: Rebate FAQs](https://www.film.gov.ae/35-rebate/faqs)
- [Abu Dhabi Film Commission: New ADFC Cashback Rebate Overview (PDF)](https://www.film.gov.ae/storage/pdf/rebate-overview-en.pdf)
- [Creative Media Authority: Abu Dhabi Film Commission](https://www.cma.gov.ae/initiatives/abu-dhabi-film-commission)