25% Cash Rebate

The purpose of the incentive program is to increase the number of international films and series produced in Norway as a means of promoting Norwegian culture, history and nature. The program is also designed to improve the experience and skills of the Norwegian film industry, stimulate growth, promote a sustainable Norwegian film industry and support international cooperation.

The incentive program offers reimbursement grants in support of the production of films, drama series and documentary series that are produced entirely or partly in Norway and intended for broad public distribution.

Production of content such as advertising, news reporting, reality and entertainment programs and sporting events, as well as material intended solely for broadcast via closed proprietary distribution systems, fall outside the scope of these regulations.

Reimbursement grants given under the incentive program cannot be combined with production grants from the Norwegian Film Institute.

The main production company, or any person authorized by it, may apply for a reimbursement grant pursuant to these regulations.

The main producer must have produced at least one film, drama series or documentary series in the previous five years. This production must have been screened publicly through at least one of the following channels: cinema distribution, wide television broadcast or correspondingly wide distribution via other platforms.

The reimbursement grant recipient must be an audiovisual production company registered in the Norwegian Register of Business Enterprises as a limited liability company, or a company from within the European Economic Area (EEA) with a branch registered in the Norwegian Register of Business Enterprises.

The company must be established specifically for the production outlined in the reimbursement grants application. This company will bear financial responsibility for the production in Norway. The costs for which a reimbursement grant is sought must be recorded in the accounts of this company.

The company cannot be organized in a manner where one or more participants have an unlimited responsibility for the debt of the business.

Reimbursement grant applications must be submitted to the Norwegian Film Institute before the start of production in Norway.

The application must contain basic information about the production and all information required to process the application. The application must, as a minimum requirement, contain the following information:

a) name of applicant responsible for the production,
b) documentation of film rights' agreements,
c) description of plot, content and genre for the production for which a grant is sought
d) total production budget,
e) budget for shooting in Norway,
f) financing plan enumerating all the production's private and public funding,
g) production plan for shooting in Norway and a termination date,
h) list of all artistic and technical staff connected to the production in Norway, and
i) self-assessment of the qualification test according to section 6, paragraph 2.

The Norwegian Film Institute shall issue separate guidelines on application requirements.

To qualify for a reimbursement grant under the incentive program, a production must meet the following conditions:

a) The production will be produced entirely or partly in Norway.
b) The production will have a total production budget of at least NOK 25 million for feature films, NOK 10 million for documentary films, NOK 10 million per episode in the case of drama series or NOK 5 million per episode in the case of documentary series.
c) The production must have a budget showing a minimum spend of approved costs in Norway of NOK 2 million.
d) The production must have a financing plan that includes at least 30% international financing.
e) The production must be able to verify that it has finalized an international distribution agreement. The Norwegian Film Institute may also accept a letter of intent regarding international distribution following individual consideration.

To qualify for a reimbursement grant under the incentive program, the production must achieve the minimum required score on the qualification test.

In the evaluation and assignment of priority among applications which have passed the qualification test, the Norwegian Film Institute will emphasize the purpose of the incentive program when making a decision.

The reimbursement grant may total up to 25 % of the approved production costs relating to the production in Norway. If more than 80 % of the total approved production costs for the production will take place in Norway, the grant amount will be calculated based on the total production costs in the EEA. The grant will, under such circumstances, be calculated based on the total approved production costs in Norway and the EEA.

Reimbursement grants pursuant to these regulations will be calculated based on the production accounts, i.e. the final size of the reimbursement grant will be determined based on the final accounts verifying production costs spent in Norway as outlined in Section 8, paragraph 5.

The Norwegian Film Institute will accept approved additional production costs that arise after filming begins in Norway, subject to a 20 % cap on any costs exceeding the approved budget.

The calculation of the reimbursement grant will be based on costs in Norway and paid to taxpayers in Norway. If more than 80 % of the total approved production costs for the production will arise in Norway, the grant amount will be calculated based on the total production costs in the EEA; see Section 7, Paragraph 2. Such costs may not exceed market prices. Costs which arise before the Norwegian Film Institute confirms receipt of the application will not qualify as approved costs. The final accounts must be confirmed and approved by a CPA in Norway. The auditor must also confirm that the accounts comply with the provisions of these regulations.

In the event of any doubt as to whether costs meet the requirements of these regulations, the grant recipient will be responsible for documenting that the conditions are met.

The incentive program is administered by the Norwegian Film Institute. Reimbursement grant decisions pursuant to these regulations are made by the Norwegian Film Institute. Decisions made pursuant to these regulations may be appealed to the relevant ministry in accordance with chapter VI of the Act of 10 February 1967 relating to procedure in cases concerning the public administration (the Public Administration Act).

Reimbursement grant decisions are valid for two years. An extension may be applied for before the end of the two-year period if the applicant can document that production can realistically be expected to begin during the following year. An extension may only be granted for one year, making the maximum total grant period three years.

A decision to make a reimbursement grant must be confirmed by means of a reimbursement grant letter from the Norwegian Film Institute; see chapter 6.3.3 of the Provisions on Financial Management in Central Government.

The applicant must send a written disbursement request to the Norwegian Film Institute. The disbursement request must be submitted within six months of the end of production in Norway. A request made after this date will normally be refused. Disbursement is conditional upon production in Norway having been completed and the production having no unpaid direct or indirect tax liabilities to Norwegian authorities.

The Norwegian Film Institute may set application deadlines when necessary for the purpose of assigning priority among grants.

The applicant has a duty to provide the Norwegian Film Institute with all information it requires to process the application and evaluate the basis for the reimbursement grant according to Section 5, Paragraph 2.

Once a decision to give a reimbursement grant has been made, the grant recipient must, on its own initiative, notify the Norwegian Film Institute regarding any changes to the terms on which the grant is based. The grant recipient may not make material changes to the production without submitting these to the Norwegian Film Institute in writing and obtaining its written approval.

If a production which has received a grant pursuant to these regulations results in a completed film, drama series or documentary series, the Norwegian Film Institute must be credited in the end credits and other related materials on the same basis as other investors and providers of production grants.

The Norwegian Film Institute will arrange necessary controls of the use of reimbursement grant funds. The Ministry and the Office of the Auditor General of Norway may conduct controls to ensure that funds are used as envisaged; see section 15 of the Regulation on Financial Management in Central Government and Section 12, Paragraph 3, of the Act relating to the Auditor General of Norway. In relevant cases, control measures may be implemented; see section 10, second paragraph, of the Norwegian Public State Finance Regulations.2

The main producer has a duty to store the final accounts according to Section 8, Paragraph 5 for five years, and during this period, must be able to present the accounts upon request by the Norwegian Film Institute, the Ministry or the Office of the Auditor General of Norway.

The Norwegian Film Institute may withdraw a reimbursement grant decision in full or in part, withhold reimbursement grant sums, or require the repayment of disbursed reimbursement grant sums if:

a) the reimbursement grant recipient breaches the disclosure agreement;
b) the reimbursement grant is not used as specified in the conditions set out in the grant letter; or
c) the reimbursement grant recipient otherwise materially breaches the provisions of these regulations or provisions/conditions adopted by the Norwegian Film Institute pursuant to these regulations.

If a repayment claim is made, interest may also be claimed on the amount to be repaid under the Act of 17 December 1976 No. 100 relating to Interest on Overdue Payments, etc.

If withdrawn funds are not repaid, the main production company may be excluded from the incentive program and from all other grant programs administered by the Norwegian Film Institute for up to three years. This also applies in the case of repeated breaches of the rules or conditions as mentioned in the first paragraph above.

Adopted sanctions must be reasonable and proportionate to the breach of the rules or other prerequisites.