The Cash Rebate usually has an application deadline in November, with an application window opening in June / July.

Qualifying Production Expenditure incurred after the application has been received will qualify as a basis for reimbursement.

The application deadline is set by the Norwegian Film Institute (NFI). For 2024, the application deadline was November 23, 2023 at 12 noon.

The incentive is regulated by Forskrift om insentivordning for film- og serieproduksjon.

To qualify for the incentive, the project must pass a qualification test and meet the following minimum requirements set out in the regulations.

• Minimum 30% non-Norwegian funding.

• Minimum spend in Norway of NOK 4 million.

• Minimum total (world) budget of NOK 25 million for a feature film.

• Minimum total (world) budget of NOK 10 million per episode for drama series.

• Minimum total (world) budget of NOK 10 million for documentary films.

• Minimum total (world) budget of NOK 5 million per episode for documentary series.

The main producer must have produced at least one film or series with wide distribution within the last five years.

The project must have international distribution. Letter of intent may be accepted after assessment.

The main production company's Certificate of Incorporation / Registration.

Main producer's CV and track record.

Document showing that the main producer owns the rights to the work.

Cultural Test.

Script (for drama series, one or two episodes are sufficient).

Production plan including the planned production in Norway.

Cast and Crew list indicating artistic and technical staff from Norway.

List of suppliers in Norway and the EEA.

Distribution plan and agreements.

Total budget (any currency).

Production budget for Norway.

Funding plan specifying private and public financing, and proportion of confirmed and unconfirmed financing.

Applications must be submitted to the Norwegian Film Institute before the start of production in Norway. The main producer, or a company/individual authorized by the main producer, can apply.

Approved production costs incurred in Norway after the application has been received will qualify for a possible reimbursement.

If the total reimbursements applied for are larger than the funds available, projects will be ranked based on the following key criteria:

• Total budget for the production.

• Budget for the Norwegian share.

• The project's international distribution.

• Share of private financing.

• Share of non-Norwegian funding.

The refund amounts to 25% of Qualifying Production Expenditure in Norway.

The costs must have been incurred in Norway and paid to taxpayers / taxpaying entities in Norway.

If more than 80% of the costs are incurred in Norway, all costs in the EEA will qualify for reimbursement.

The following costs do not qualify:

• Bank, currency, interest and debt costs.

• Indirect producer allowances.

• Overheads/indirect costs, including administration fees.

• Per diem for travel outside Norway.

• Costs for the use of services and equipment outside Norway.

• International travel costs.

• Salary, remuneration, or compensation for employees/licensees who are not tax resident in Norway, or pay artist tax in Norway.

• Salary, remuneration or compensation paid to companies that are not resident in Norway for tax purposes.

A separate company, SPV, must be established in the Norwegian entity register for the production.

This company is offered a reimbursement framework valid for 12 months, with the possibility of a 12-month extension.

The reimbursement request must be sent to NFI within 6 months after production ends in Norway.

The final accounts must be confirmed and approved by a Norwegian state-authorised auditor.

The Cash Rebate can be combined with grants from regional film funds.

The Cash Rebate cannot be combined with production support or co-production funds from the Norwegian Film Institute.