Audiovisual and Film Industry Funding Programme

The Audiovisual and Film Production Incentive Scheme (RIPAC) incorporates the incentives previously known as the cash rebate and cash refund programmes and allocates €200 million in non-repayable grants between 2026 and 2029.

The scheme includes two financial incentives:

• A financial incentive for medium-budget productions, with two application rounds per year;
• A financial incentive for large-scale productions, open on a rolling basis throughout the year.

These incentives cannot be combined for the same production.

Eligible Projects

Projects produced wholly or partly in Portugal are eligible, provided they meet the requirements set out in the regulations and fall within one of the following categories:

• Feature-length fiction, documentary or animation films intended for initial theatrical release;
• Fiction, animation or documentary audiovisual works, either standalone or episodic series, intended for initial release on television services or on-demand audiovisual services;
• Works of the types listed above incorporating interactive, augmented reality or virtual reality features.

At the time of application, applicants must demonstrate confirmed financing covering more than 50% of the projected eligible expenditure. Only projects with secured commercial exploitation are eligible.

Shooting or key animation must begin within six months of the application date or the prior registration of the aid request. For productions not involving filming, activities carried out in Portugal must commence within six months.

Who can apply?

Applications may be submitted by:

• Corporate taxpayers resident in Portugal;
• Non-resident entities with a permanent establishment in Portugal;
• Companies headquartered in another European Union Member State or European Economic Area country, provided they establish a company or branch with tax status in Portugal.

To qualify for the incentive, applicants must be registered in ICA’s register of film and audiovisual companies.

Cultural eligibility test

Projects are assessed through a scoring system evaluating their cultural, audiovisual and promotional value.

To qualify, projects must obtain at least 45 points overall, including a minimum of 18 points under Part A (Cultural Value).

For foreign productions carried out through an executive producer in Portugal or through a non-official co-production, eligibility requires a minimum of 20 points overall, including at least 8 points under Part A.

For projects whose production or post-production activities in Portugal do not involve filming, eligibility requires a minimum of 25 points overall, including at least 9 points under Part A.

Above-the-line expenditure

Above-the-line costs are eligible up to a maximum of 35% of total eligible expenditure in Portugal, subject to a sub-limit of 10% for each category:

• Producers and production companies, including executive producers;
• Directors;
• Screenwriters, adaptation writers and dialogue writers;
• Other authors, including authors of pre-existing works and composers;
• Lead actors.

For productions carried out in Portugal without filming activities, the overall limit is reduced to 20%, with a 5% sub-limit for each category.