Denmark boosts its production industry with a new production rebate scheme starting in 2026.
In a healthy boost for its production industry, Denmark will implement a production rebate for film, television, and animation. The long-sought programme will take effect from New Year on.
The scheme, backed by a broad parliamentary majority, allocates 17 million EUR (DKK 125 million) annually to support productions that film in Denmark.
"Today is a landmark day for Danish film. We have passed a bill in Danish Parliament to introduce a production rebate scheme starting from January 1. It will put us on the world map as a leading global film nation and strengthen our creative ecosystem, while bringing more business to everything from restaurants to hairdressers and music producers," the Minister of Culture, Jakob Engel-Schmidt, stated on 2. December.
The 17 million EUR in funding is designed as a reimbursement programme, under which 25% of eligible production costs in Denmark can be reimbursed to the applicant. To qualify, a film must have a total budget of at least 3.35 million EUR, a documentary of at least 536.000 EUR, and an animation of at least 870.000 DKK. TV series must have a minimum budget of 20.000 EUR per minute and a total budget of at least 2 million EUR.
For years, Denmark has lagged behind other European countries in attracting major international film and TV productions. The new scheme will be managed by the authorities, Slots- & Kulturstyrelsen, while the Danish Film Institute (DFI) will promote it internationally. CEO Tine Fischer sees great potential in this task.
Applicants will go through both a Production Test and a Culture Test, a point-based system that ranks works based on cultural and production-related factors. Points can, for example, be earned based on the number of shooting days in Denmark, the use of Danish actors and crew, and the share of the production budget spent in Denmark.
A draft regulation with the specific requirements that productions must meet, has been published for public consultation. A guide for applicants to the scheme will be published on the website of the Agency for Culture and Palaces (Slots- og Kulturstyrelsen) at the beginning of 2026.
Denmark is one of the last countries in Europe to implement a production rebate programme.
The Swedish production incentive is managed by Tillväxtverket (the Swedish Agency for Economic and Regional Growth), and provides up to 25% support on eligible costs. The programme has an annual budget (~EUR 10 million), but there are regional rebates as well.
The Norwegian Film Institute (NFI) offers a film production incentive providing a 25% cash rebate on qualifying production costs in Norway. Qualifying expenses are those spent within Norway. The production must pass a “qualification test” – a so-called cultural test.
In Finland, the national incentive programme is managed by Business Finland. It provides a 25% cash rebate on eligible production costs incurred in Finland. Eligible productions include feature films, documentaries, scripted series, and animation.
However, Iceland, in the North Atlantic, was the first to introduce a reimbursement incentive, in 1999. All productions for feature films, TV shows, and documentaries in Iceland are eligible for a 25% reimbursement of production costs, regardless of the production's total cost. Iceland even offers reimbursement of up to 35% of the costs incurred during the production of films and TV in Iceland. Production costs refer to all expenses incurred in Iceland that are deductible from enterprises' revenues under the Act on Income Tax provisions.
The new Greenlandic Film Institute is ready to operate from January 1, 2026. The new film law also includes an obligatory application process for foreign production companies that want to film in Greenland, and will access a 25% reimbursement of local expenses.