FILM INCENTIVE - 2026 GUIDE
Turkey's 30%
Film Cash Rebate
Foreign film, TV and commercial productions get a 30% cash rebate on qualifying spend in Turkey. Here is how it works, who qualifies, and how PAM Istanbul handles the application end to end.
What is the Turkish film incentive?
Turkey introduced its production incentive scheme in 2019 to attract foreign film, television and commercial production to the country. The scheme refunds 30% of eligible local spend after a project is completed and audited.
The incentive is administered by the Ministry of Culture and Tourism. Foreign productions cannot apply directly. They work through a registered Turkish service production partner, which is where PAM Istanbul fits.
For commercials and brand films, the incentive is genuinely meaningful. A typical mid-budget TVC saves agencies five to six figures versus shooting in Western Europe, before factoring in the 30% rebate on top.
How the Numbers Work
What qualifies as eligible spend?
Eligible spend is anything paid to Turkish entities or invoiced through Turkey for production-related activities:
- Turkish crew fees (DOP, line producer, AD, gaffers, grips, art, costume, makeup)
- Equipment rental from Turkish vendors (camera, lighting, grip)
- Location fees and permit costs paid in Turkey
- Accommodation, per diems, transport and catering inside Turkey
- Talent paid through Turkish entities
- Post-production at Turkish facilities (offline, online, colour, sound, VFX)
- Studio rentals and stage hire
Spend on services billed from outside Turkey, such as international director fees or foreign post houses, does not qualify. PAM Istanbul structures budgets to maximise the qualifying portion legally and transparently.
Application Process
Pre-production filing
Project documentation, script, budget breakdown, schedule submitted before principal photography begins.
Production execution
Shoot proceeds. PAM keeps audit-ready financial records in compliance with Ministry rules.
Post-production audit
Independent Turkish auditor verifies all qualifying spend. Final report submitted to the Ministry.
Rebate payment
After Ministry approval, the 30% rebate is wired to the foreign production entity. Typical timeline: 4-6 months.
Want to know your rebate before you commit?
Send us your treatment or budget. We will run a qualifying-spend forecast and tell you exactly how much you can claim back.
Get a Rebate ForecastFrequently Asked Questions
What is the Turkey film incentive?
A 30% cash rebate on qualifying local spend for foreign film, TV series, documentary and commercial productions.
Who qualifies for the 30% rebate?
Foreign productions working through a registered Turkish service production partner. Eligible formats: feature films, TV series, documentaries, animation, commercials.
How long does the rebate take?
Typically 4-6 months from project completion and audit submission to rebate payment.
Is there a minimum spend?
Yes. Thresholds vary by format. Commercial minimum spend is confirmed during budgeting phase.
Can the rebate be combined with other discounts?
The 30% rebate stacks on Turkey's lower production rates. Combined, savings vs Western Europe range from 50% to 70%.