Ukraine: Film and television production
A long-awaited mechanism for compensating television and film production expenditures in Ukraine will launch starting in 2020.
In 2017, legislation addressing state support for the cinematographic sector was enacted, offering various incentives and government subsidies to producers, including cash rebate provisions. Despite these measures, the lack of implementing procedures prevented the cash rebate from being distributed, leaving allocated funds unused.
Authorities have signaled that comprehensive regulations governing the cash rebate mechanism will be developed shortly, with implementation beginning in 2020, making this option accessible to producers in the sector.
The cash rebate incentive provides eligible producers with compensation between 4.5% and 16.6% of allowable production expenses—including direct costs such as crew compensation—based on the expense category.
Ukraine offers two distinct cash rebate categories: one addressing production-related expenses and another covering compensation for non-resident performers and crew members who work internationally but qualify for taxation in Ukraine on specific projects.