25% Cash Rebate

Norway’s film incentive offers a 25% cash rebate on local spend, awarded to the highest ranking film and TV-projects in each annual application round. The film incentive can be combined with regional funding.

Scroll down for an overview, the cultural test, the legislation and rebated projects so far.

The film incentive is administered by the Norwegian Film Institute. The deadline was due November 26th 2020. Please contact us for updates on upcoming application windows.

Overview

Qualify

To qualify for the incentive, the project must pass a Qualification Test *, and meet the following criteria specified in the legislation:

  • Minimum 30% non-Norwegian financing
  • Minimum spend in Norway of NOK 2 million (approximately 210,000 US Dollars or 162,000 British pounds)
  • Minimum total production budget of NOK 25m (approximately 2.6 million USD or 2 million British pounds) for feature films, - NOK 10m (approximately 1 million USD or 811,000 British pounds) per episode for television drama series, - NOK 10m (approximately 1 million USD or 811,000 British pounds) for feature documentaries, and - NOK 5m (approximately 524,000 USD or 405,000 British pounds) or per episode for a documentary series

Apply

The application must be submitted before the start of production. The main production company, or any person authorized by the main production company may apply.

Costs which arise before the Norwegian Film Institute confirms receipt of the application will not qualify.

The reimbursement grant recipient must be a Norwegian SPV registered as a limited liability company, or a company from within the EEA with a branch registered in Norway.

Attain

If the total reimbursements applied for are larger than the funds available, projects will be ranked based on the following key criteria:

  • Total Production Budget 
  • Spend in Norway 
  • International distribution
  • Percentage of private financing (excluding incentives and public funds) 
  • Percentage of non-Norwegian financing

Monetize

The Norwegian Film Institute will issue a 25% reimbursement guarantee on qualifying spend to all qualifying projects until all funds are awarded. The guarantee will be issued to a Norwegian SPV, and will be valid for two years. An extension can be given for a third year.

The disbursement request must be submitted within six months of the end of production in Norway. The project must be audited by a Norwegian CPA and cannot have any unpaid direct or indirect tax liabilities to the Norwegian authorities when submitting the disbursement request.

The Cultural Test

Published by the Ministry of Culture, December 18th 2015.

The production must score a minimum of 4 points from Part 1, and receive a minimum of 20 points overall (for Part 1 and Part 2 combined).

The maximum score is 51 points.

The Norwegian Film Institute evaluates to what extent the shooting, service provision, and post-production takes place in Norway, and to what extent the film adds to the permanent pool of skills and experience in the Norwegian film industry.

Part 1 - Cultural criteria

I Storyline, screenplay, central theme of the film is based on events that are a part of Norwegian or European culture or history. (0 - 2 points)

II The film/series production is based on a character or a personality from Norwegian or European culture, history or society. (0 - 2 points)

III Storyline of the film/series production is connected with a Norwegian or European setting, place, location, architectural or cultural setting. (0 - 2 points)

IV Storyline, script, or central theme of the film/series production is based on literary work or adapted from another artistic discipline (fine arts, music, etc.). (0 - 2 points)

V Storyline, script, central theme of the film/series production focuses on current cultural, sociological or political themes or events. (0 - 2 points)

VI The film/series production reflects Norwegian or European values, culture, identity, customs or traditions. (0 - 2 points)

VII Director, script writer or author of literary work is Norwegian or European. (0 - 2 points)

VII The film/series production is in Norwegian or another European language. (0 - 2 points)

Minimum Points Part 1 Cultural Criteria: 4
Possible Points Part 1 Cultural Criteria: 16

Part 2 - Production criteria

IX The film/series production is a cinematographic work that contributes to the development of its genre. (0 - 3 points)

X The film/series production is suited to increase the capacity of the filmmakers involved to undertake ambitious and demanding productions of high quality and of cultural value. (0 - 4 points)

XI The filmmakers are Norwegian citizens or citizens of EEA member states (one point is awarded for each point below, for a maximum of eight points). (0 - 8 points)
i. Director
ii. Producer/co-producer
iii. DOP
iv. Assistant DOP
v. Script writer
vi. Lead actress or actor
vii. Supporting actress or actor
viii. Composer
ix. Head of sound/sound designer
x. Production designer
xi. Costume designer
xii. Editor
xiii. Makeup artist
xiv. Executive producer/Line producer /Post producer/vfx-producer
xv. Animation Director/Lead Animator
xvi. Colourist
xvii. Concept Artist
xviii. Lead vfx-artist
(compositor, modelling, rigging, lighting, texturing, matte-painter, fx technical director)
xix. Postproduction or VFX supervisor

XII At least 51% of the crew (excluding the positions mentioned in section 11) are Norwegian citizens or citizens of EEA member states. (0 - 4 points)

XIII Shooting takes place on locations or in studios in Norway. (0 - 4 points)

XIV The production uses service providers from Norway or another EEA country. (0 - 4 points)

XV All or part of post production (including sound and visual post-production, editing, soundtrack recording, etc.) takes place in Norway or the EEA. (0 - 6 points)

XVI The production has a strategy for sustainable and green filming production (0 - 2 points)

The Legislation

Published by the Ministry of Culture, December 18th 2015 .

Purpose

The purpose of the incentive program is to increase the number of international films and series produced in Norway as a means of promoting Norwegian culture, history and nature. The program is also designed to improve the experience and skills of the Norwegian film industry, stimulate growth, promote a sustainable Norwegian film industry and support international cooperation.

Scope

The incentive program offers reimbursement grants in support of the production of films, drama series and documentary series that are produced entirely or partly in Norway and intended for broad public distribution.

Production of content such as advertising, news reporting, reality and entertainment programs and sporting events, as well as material intended solely for broadcast via closed proprietary distribution systems, fall outside the scope of these regulations.

Reimbursement grants given under the incentive program cannot be combined with production grants from the Norwegian Film Institute.

Who may apply

The main production company, or any person authorized by it, may apply for a reimbursement grant pursuant to these regulations.

The main producer must have produced at least one film, drama series or documentary series in the previous five years. This production must have been screened publicly through at least one of the following channels: cinema distribution, wide television broadcast or correspondingly wide distribution via other platforms.

Who May Receive Reimbursement Grants

The reimbursement grant recipient must be an audiovisual production company registered in the Norwegian Register of Business Enterprises as a limited liability company, or a company from within the European Economic Area (EEA) with a branch registered in the Norwegian Register of Business Enterprises.

The company must be established specifically for the production outlined in the reimbursement grants application. This company will bear financial responsibility for the production in Norway. The costs for which a reimbursement grant is sought must be recorded in the accounts of this company.

The company cannot be organized in a manner where one or more participants have an unlimited responsibility for the debt of the business.

Application Requirements

Reimbursement grant applications must be submitted to the Norwegian Film Institute before the start of production in Norway.

The application must contain basic information about the production and all information required to process the application. The application must, as a minimum requirement, contain the following information:

a) name of applicant responsible for the production,
b) documentation of film rights' agreements,
c) description of plot, content and genre for the production for which a grant is sought
d) total production budget,
e) budget for shooting in Norway,
f) financing plan enumerating all the production's private and public funding,
g) production plan for shooting in Norway and a termination date,
h) list of all artistic and technical staff connected to the production in Norway, and
i) self-assessment of the qualification test according to section 6, paragraph 2.

The Norwegian Film Institute shall issue separate guidelines on application requirements.

Reimbursement Grant Conditions

To qualify for a reimbursement grant under the incentive program, a production must meet the following conditions:

a) The production will be produced entirely or partly in Norway.
b) The production will have a total production budget of at least NOK 25 million for feature films, NOK 10 million for documentary films, NOK 10 million per episode in the case of drama series or NOK 5 million per episode in the case of documentary series.
c) The production must have a budget showing a minimum spend of approved costs in Norway of NOK 2 million.
d) The production must have a financing plan that includes at least 30% international financing.
e) The production must be able to verify that it has finalized an international distribution agreement. The Norwegian Film Institute may also accept a letter of intent regarding international distribution following individual consideration.

To qualify for a reimbursement grant under the incentive program, the production must achieve the minimum required score on the qualification test.

In the evaluation and assignment of priority among applications which have passed the qualification test, the Norwegian Film Institute will emphasize the purpose of the incentive program when making a decision.

Reimbursement Grant Amount

The reimbursement grant may total up to 25 % of the approved production costs relating to the production in Norway. If more than 80 % of the total approved production costs for the production will take place in Norway, the grant amount will be calculated based on the total production costs in the EEA. The grant will, under such circumstances, be calculated based on the total approved production costs in Norway and the EEA.

Reimbursement grants pursuant to these regulations will be calculated based on the production accounts, i.e. the final size of the reimbursement grant will be determined based on the final accounts verifying production costs spent in Norway as outlined in Section 8, paragraph 5.

The Norwegian Film Institute will accept approved additional production costs that arise after filming begins in Norway, subject to a 20 % cap on any costs exceeding the approved budget.

Approved Costs

The calculation of the reimbursement grant will be based on costs in Norway and paid to taxpayers in Norway. If more than 80 % of the total approved production costs for the production will arise in Norway, the grant amount will be calculated based on the total production costs in the EEA; see Section 7, Paragraph 2. Such costs may not exceed market prices. Costs which arise before the Norwegian Film Institute confirms receipt of the application will not qualify as approved costs. The final accounts must be confirmed and approved by a CPA in Norway. The auditor must also confirm that the accounts comply with the provisions of these regulations.

In the event of any doubt as to whether costs meet the requirements of these regulations, the grant recipient will be responsible for documenting that the conditions are met.

Administration

The incentive program is administered by the Norwegian Film Institute. Reimbursement grant decisions pursuant to these regulations are made by the Norwegian Film Institute. Decisions made pursuant to these regulations may be appealed to the relevant ministry in accordance with chapter VI of the Act of 10 February 1967 relating to procedure in cases concerning the public administration (the Public Administration Act).

Validity Period for Granting Decisions

Reimbursement grant decisions are valid for two years. An extension may be applied for before the end of the two-year period if the applicant can document that production can realistically be expected to begin during the following year. An extension may only be granted for one year, making the maximum total grant period three years.

Reimbursement Grant Letter

A decision to make a reimbursement grant must be confirmed by means of a reimbursement grant letter from the Norwegian Film Institute; see chapter 6.3.3 of the Provisions on Financial Management in Central Government.

Disbursement

The applicant must send a written disbursement request to the Norwegian Film Institute. The disbursement request must be submitted within six months of the end of production in Norway. A request made after this date will normally be refused. Disbursement is conditional upon production in Norway having been completed and the production having no unpaid direct or indirect tax liabilities to Norwegian authorities.

Application Deadlines

The Norwegian Film Institute may set application deadlines when necessary for the purpose of assigning priority among grants.

Disclosure Duty

The applicant has a duty to provide the Norwegian Film Institute with all information it requires to process the application and evaluate the basis for the reimbursement grant according to Section 5, Paragraph 2.

Once a decision to give a reimbursement grant has been made, the grant recipient must, on its own initiative, notify the Norwegian Film Institute regarding any changes to the terms on which the grant is based. The grant recipient may not make material changes to the production without submitting these to the Norwegian Film Institute in writing and obtaining its written approval.

Crediting of the Norwegian Film Institute

If a production which has received a grant pursuant to these regulations results in a completed film, drama series or documentary series, the Norwegian Film Institute must be credited in the end credits and other related materials on the same basis as other investors and providers of production grants.

Reporting and checks

The Norwegian Film Institute will arrange necessary controls of the use of reimbursement grant funds. The Ministry and the Office of the Auditor General of Norway may conduct controls to ensure that funds are used as envisaged; see section 15 of the Regulation on Financial Management in Central Government and Section 12, Paragraph 3, of the Act relating to the Auditor General of Norway. In relevant cases, control measures may be implemented; see section 10, second paragraph, of the Norwegian Public State Finance Regulations.2

The main producer has a duty to store the final accounts according to Section 8, Paragraph 5 for five years, and during this period, must be able to present the accounts upon request by the Norwegian Film Institute, the Ministry or the Office of the Auditor General of Norway.

Sanctions

The Norwegian Film Institute may withdraw a reimbursement grant decision in full or in part, withhold reimbursement grant sums, or require the repayment of disbursed reimbursement grant sums if:

a) the reimbursement grant recipient breaches the disclosure agreement;
b) the reimbursement grant is not used as specified in the conditions set out in the grant letter; or
c) the reimbursement grant recipient otherwise materially breaches the provisions of these regulations or provisions/conditions adopted by the Norwegian Film Institute pursuant to these regulations.

If a repayment claim is made, interest may also be claimed on the amount to be repaid under the Act of 17 December 1976 No. 100 relating to Interest on Overdue Payments, etc.

If withdrawn funds are not repaid, the main production company may be excluded from the incentive program and from all other grant programs administered by the Norwegian Film Institute for up to three years. This also applies in the case of repeated breaches of the rules or conditions as mentioned in the first paragraph above.

Adopted sanctions must be reasonable and proportionate to the breach of the rules or other prerequisites.

Rebated projects

2016 - 2020: Numbers in Norwegian kroner (NOK).

Please note: The figures - offered rebate - reflect the reimbursement guarantee offered to the production. This does not necessarily correspond with the final rebate claimed by the production

Year

Title

Offered Rebate

Norwegian Company / PSC

2016

The Snowman

40 500 000

Living Daylight

2016

Downsizing

4 500 000

Truenorth Norway

2017

The Snowman

10 600 000

Living Daylight

2017

The Postcard Killings

5 650 000

Packshot

2017

Borderliner

17 500 000

Monster Scripted

2017

Viking Skool

4 050 000

Storm Films

2017

Shetland

1 250 000

Blinkfilm

2017

The Bird Catcher

6 625 000

Film in Norway

2017

Lost in Norway

3 500 000

Film in Norway

2017

Gemini

6 325 000

Truenorth Norway

2017

The Innocents

950 000

Truenorth Norway

2017

22 July

17 125 000

Truenorth Norway

2018

Atlantic Crossing

27 275 000

Cinenord

2018

Wisting

26 050 000

Cinenord

2018

Beforeigners

4 075 000

Rubicon

2019

B25

47 025 000

Truenorth Norway

2019

Wilderness

22 025 000

Paradox

2019

Fenris

5 950 000

Nordisk Film Production

2020

Libra

49 625 000

Truenorth Norway

2020

Blue Bayou

2 975 000

Truenorth Norway

2020

Beforeigners 2

22 300 000

Rubicon

2020

Ragnarok 2

7 800 000

Truewest

2020

Battle 2

4 750 000

Nordisk Film

2020

Rigor Mortis

15 850 000

Motion Blur