Germany film tax incentives
Germany offers a 30% grant.
At a glance
Money figures are approximate U.S.-dollar conversions; the amounts in local currency are in the notes below.
- Program type
- Grant
- Base rate
- 30%
- Minimum spend
- None listed
- Annual program cap
- ≈ $290,000,000
- Per-project cap
- ≈ $29,000,000
- Refundable / transferable
- Neither
- Application required
- Yes — pre-approval required
- Audit required
- Not specified
Caps and thresholds
DFFF I: minimum budget €1M and at least 25% German spend (20% if the budget exceeds €20M). DFFF II: at least €20M German spend.
Per-project grant caps: DFFF I €5M (theatrical), DFFF II €25M (large service productions), GMPF €5M per film / €20M per series season. The per-project cap above uses the DFFF II ceiling. Annual budget €250M across DFFF and GMPF, first come, first served.
Program status
€250M per year is budgeted for 2026–2029, but later reports describe planned federal film-funding cuts — confirm current allocations.
Estimate your credit
Green Room's free estimator applies Germany's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.