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Incentives to film in Iceland


Spe­cial leg­is­la­tion has been passed in Ice­land. The goal is "To enhance domes­tic cul­ture and pro­mote the his­tory and nature of Ice­land" by tem­porar­ily sup­port­ing motion pic­tures and tele­vi­sion pro­grams pro­duced in Ice­land.

The State Trea­sury's reim­burse­ment is 25% of the cost incurred in the pro­duc­tion of films and tele­vi­sion pro­grams in Iceland.

Production cost refers to all costs incurred in Ice­land deductible from enter­pris­es' rev­enues under the pro­vi­sions of the Act on Income. Pay­ments per­tain­ing to employ­ees and con­trac­tors are only to be included in pro­duc­tion costs if they are ver­i­fi­ably tax­able in Ice­land. When more than 80% of the total pro­duc­tion costs of a motion pic­ture or tele­vi­sion pro­gram are incurred in Ice­land, the reim­burse­ment is cal­cu­lated based on the total pro­duc­tion cost incurred within the Euro­pean Eco­nomic Area (EEA). The reim­burse­ment scheme does not include the pro­duc­tion of com­mer­cials or music videos.


Applying for the 25% reim­burse­ment is a s­traight­for­ward pro­ce­dure. Appli­ca­tions are sub­mit­ted online to the Ice­landic Film Cen­tre and must be sub­mit­ted before pro­duc­tion begins. Here you can read the leg­is­la­tion in full.

How to apply

A fjord in Iceland

Fjord in Iceland


European con­tent classification

European con­tent clas­si­fi­ca­tion. Since Ice­land is a mem­ber of the Euro­pean Eco­nomic Area, films and tele­vi­sion pro­grammes made in Ice­land receive Euro­pean con­tent sta­tus. This enti­tles Ice­landic pro­duc­tions to be clas­si­fied as Euro­pean mate­r­ial when released in Europe, with­out affect­ing any quo­tas on the release of non-Eu­ro­pean con­tent mate­r­ial there.

The media pro­gram of the Euro­pean Union

Through Ice­land's mem­ber­ship of the Euro­pean Eco­nomic Area, films and tele­vi­sion pro­grammes made in Ice­land can receive grants for devel­op­ment and dis­tri­b­u­tion and pro­mo­tion of Ice­landic pro­jects and for train­ing of pro­fes­sion­als offered by the MEDIA Pro­gram of the Euro­pean Union.


Iceland is a mem­ber of Eurim­ages, the Film Fund of the Euro­pean Coun­cil which is based on the Euro­pean Con­ven­tion on Cin­e­mato­graphic co-pro­duc­tion. Thus Ice­landic pro­duc­ers can apply for pro­duc­tion grants for Euro­pean co- pro­duc­tions.

Productions in Iceland