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Instructions to applicants for reimbursement in respect of film making and television programming pursuant to Act No. 43/1999, as amended, and Regulation No. 131/2001, as amended. Applications for reimbursement must be submitted to th Icelandic Film Centre before the start of production of a motion picture or a television program in Iceland.

The application for reimbursement shall contain the following:

  • Name of applicant
  • Legal domicile
  • Postal number and city
  • Telephone number
  • E-mail address

The application should be accompanied by the following documents:

  • A declaration explaining how the motion picture or television programme conforms to the aims of Act No. 43/1999, see Article 4 of the Act and Article 2 of Regulation No. 131/2001.
  • A certificate from the Register of Firms confirming the registration of the applicant, together with the articles of association or minutes of the initial shareholders’ meeting which include a memorandum of association and articles of association of the applicant.
  • A production plan and itemised budget for production costs and financing, in addition to confirmations from financers and information on proposed distribution.
  • Information on the substance of the motion picture or television programme, including a brief excerpt, manuscript and information on shooting locations.
  • Information on the principal parties involved and the share of domestic parties in the production.

Applications are submitted via an online application system. For further information please contact

Applications cannot be processed until the required documents have been submitted. Applicants may enclose with their application any other documents which in their opinion will facilitate the processing of the application. The committee appointed pursuant to Article 3 of Act No. 43/1999 to process applications may request further documents if necessary.


  • Producers can apply for reimbursements from the State Treasury of 25% of the costs incurred in the production of films and television programs in Iceland. 
  • When more than 80% of the total production cost of a motion picture or television program is incurred in Iceland, the reimbursement is calculated on the basis of the total production cost incurred within the European Economic Area, Greenland and the Faroe Islands. The reimbursement scheme does not cover production of commercials or music videos.
  • Production costs refers to all costs incurred in Iceland deductible from the revenues of enterprises pursuant to the provisions of the Act on Income and Net Wealth Tax. 
  • Payments pertaining to employees and contractors are only to be included in production costs if they are verifiably taxable in Iceland.
  • Applications must be submitted to the Icelandic Film Centre before production commences in Iceland, and they can be submitted at any time of the year. 
  • Projects must fulfil certain cultural and production criteria in order to receive a letter of intent for reimbursement. 
  • Once production is completed, a final assessment of the project is made to confirm that it is still eligible for reimbursement.