Incentive scheme for the audiovisual and film sector

On 17 June 2026, Ministerial Order 265-A/2026/1 was published in the Diário da República (the Official Gazette). It sets out the terms and conditions of the Audiovisual and Film Industry Funding Programme (SCRI.PT, approved by Decree-Law 57/2026) and approves the Regulations on the Incentive Scheme for Audiovisual and Film Production (Regulations).

The Ministerial Order regulates the instruments established under SCRI.PT, namely the Incentive Scheme for Audiovisual and Film Production (RIPAC) and the Mutual Guarantee Facility to support credit for audiovisual and film production (the Guarantee Facility), for the period from 2026 to 2029.

The provisions aim to harmonise previous incentive mechanisms, simplify procedures, reduce subjectivity, and strengthen the sector's international competitiveness.

Funding for the Incentive Scheme and the Guarantee Facility between 2026 and 2029

RIPAC comprises two incentive schemes:

• The Financial Incentive for Large-Scale Film and Audiovisual Production, which is already provided for in Law 55/2012.
• The Financial Incentive for Medium-Budget Film and Audiovisual Production.

The Ministerial Order provides for the annual allocation of €50,000,000 to fund RIPAC between 2026 and 2029, totalling €200,000,000. The annual allocation is distributed as follows:

• Medium-budget film and audiovisual production receives €15,000,000 annually.
• Large-scale film and audiovisual productions will receive €20,000,000 annually.
• The remaining €15,000,000 is allocated, preferably, to large-scale productions and, to a lesser extent, to RIPAC as a whole.

The Ministerial Order allocates €150,000,000 for the Guarantee Facility for the four-year period 2026–2029. This is divided into annual instalments and administered by the Banco Português de Fomento.

Eligible entities and projects

Film and audiovisual companies registered in Portugal that are subject to corporation tax and resident in Portugal (or that have a permanent establishment in Portugal), can access the incentives under the terms of the Regulation.

Non-resident European film and audiovisual companies without a branch in Portugal may also benefit from the incentives, provided they establish a legal entity with tax status in Portugal.

To be eligible, film and audiovisual projects must:

• Be produced wholly or partly in Portugal.
• Reach the minimum threshold for eligible expenditure, which ranges from €200,000 to €2,500,000 depending on the type of production.
• Begin principal photography or animation within six months of applying for admission to the incentive.
• Ensure commercial exploitation.
• Be intended for initial release in cinemas or via on demand television or audiovisual services, depending on the type of work.
• Meet criteria relating to cultural value and contribution to the promotion of film, the audiovisual sector and national resources.

Financial support

The incentives take the form of financial support calculated on the basis of expenditure relating to production activities concerning rights, staff and the purchase of goods and services, carried out in Portugal. Rates applicable to eligible expenditure can range from 30% to 40%, depending on the type of production and its location. Rates may be increased for projects carried out in sparsely populated areas or the autonomous regions, or for projects involving professionals with disabilities.

Maximum support amounts are generally up to €6,000,000 for large-scale film and audiovisual production projects, and up to €1,500,000 for medium-budget projects.

Applications

Eligible large-scale production projects may submit applications at any time following the call for applications via the online platform. Regarding the incentive scheme for medium-budget productions, there will be two application rounds each calendar year, opening by the end of March and September, respectively.

Responsibility for processing applications, making payments and providing technical support rests with the Institute of Cinema and Audiovisual Media. The final decision rests with a selection committee comprising three experts in the fields of media, tourism and culture.

Entry into force

The Ministerial Order came into force the day after its publication, introducing an integrated model of incentives for Portugal's film and audiovisual sector, thereby ensuring access to funding and the corresponding development of the national industry.