Cashback Rebate starting from 35%++

Regional and International Production and/or Production Services Companies who have commenced principal photography after 1 September 2012 and who meet the Rebate Guidelines’ eligibility requirements for the:

• Applicant’s Profile
• Production Format
• Funding Structure
• Minimum ADQPE

The Rebate will be administered by the Abu Dhabi Film Commission (“ADFC”).

The Rebate became effective as of 1st September 2012.

The Rebate is an incentive scheme that provides a cash incentive starting from 35%++ of Abu Dhabi Qualifying Production Expenditure (ADQPE) to Production Companies producing and/or post-producing all of their productions in Abu Dhabi.

• Feature films (Narrative and/or Documentary)
• Television, programmes and series including:
  • Documentaries
  • Telemovies
  • Episodic (drama/comedy)
• Television Commercials

Yes. In order to obtain an approximate indication of the level of the Rebate to which they may be entitled, applicants can provide all the necessary financial information (including budget, shooting schedule and completed ADQPE Rebate Budget Worksheet) in advance of submitting a full application.

There is a list of Abu Dhabi registered production service companies on our website.

If there is scripted content requiring the approval of the Media Regulatory Office (MRO), then a preliminary review of the script can be requested through the relevant content review department at ADFC prior to completing the full application. If an MRO script approval is requested, a response should be provided within 20 business days of submission of the script.

Applications for the Rebate should be received at least 20 business days before commencement of principal photography in Abu Dhabi and 35 business days (subject to length of script) if there are script approvals required from the Media Regulatory Office (MRO). Principal photography must start within 60 days of issuance of the Interim Certificate by ADFC.

Please note that applicants must obtain an Interim Certificate during pre-production (i.e. before commencing principal photography).

Projects do not have to be filmed in Abu Dhabi to qualify for the post-production only Rebate. Projects that are using Abu Dhabi-based and suitably licensed post-production services provider(s), as part of a co-production or facilitation agreement, can also apply for the Rebate.

• News and current affairs.
• Magazine shows, Infotainment, talk shows and lifestyle programming.
• Productions with a primary purpose of fund-raising.
• Productions with a primary purpose of training or in-house corporate advertising/promotions.
• Sports and public events coverage.
• Animation.
• Music Videos.
• Reality TV and game shows.

Script Approvals

• Applicant company provides script and treatment (as applicable) and applies for Media Regulatory Office (MRO) Script Approval Certificate (as necessary).

Interim Certificate

• Full Interim Certificate Rebate Application pack is submitted by Applicant company at least twenty (20) business days prior to principal photography in Abu Dhabi.
• ADFC assesses full application and acceptability of submitted documentation prior to obtaining approval.
• ADFC issues Interim Certificate for production.
• Principal photography must commence within sixty (60) days of the date of the Interim Certificate.

Final Certificate

• Audited Expenditure Statement with corresponding Auditor’s Working Sheet, signed sworn statement(s) provided by Applicant and Producer within one hundred and eighty (180) days of the completion of production and post-production (as applicable).
• Sample footage, Visual Material, or rushes in electronic format (as requested by ADFC) and a first fine cut of the production.
• ADFC reviews completed Audited Expenditure Report and supporting documentation and if there are no questions or additional information required, will issue a Final Certificate within (20) business days.

Payment

• Following review of a completed Audited Expenditure Statement, supporting documentation, and issuance of a Final Certificate, payment will be made to Abu Dhabi registered Applicant company within sixty (60) business days of the date of the Final Certificate.

For feature films, series in episodes, mini-series, and television programs:

• Latest draft of the shooting script
• Synopsis/Treatment
• Copy of Media Regulatory Office (MRO) script approval
• Full production and post-production (as applicable) schedule
• Full itemized production budget with corresponding ADQPE rebate worksheet for the production expenses in Abu Dhabi
• Copy of the executed agreement between the applicant and the international financier(s) of the production (where applicable)
• Copy of production services agreement between Applicant company and Production company (where applicable)
• Copy of relevant production insurance binder, including proof of Public Liability Insurance and Workers Compensation Liability (does not apply to post-production projects)
• Current trade license of Applicant Company

For documentaries:

• Synopsis/Detailed treatment
• Copy of Media Regulatory Office (MRO) script approval/ADFC content approval
• Full production and post-production (as applicable) schedule
• Full itemized production budget with corresponding ADQPE rebate worksheet for the production expenses in Abu Dhabi
• Copy of the executed agreement between the applicant and the international financier(s) of the production (where applicable)
• Copy of production services agreement between Applicant company and Production company (where applicable)
• Copy of relevant production insurance binder, including proof of Public Liability Insurance and Workers Compensation Liability (does not apply to post-production projects)
• Current trade license of Applicant Company

For Television Commercials:

• Storyboard(s), and/or treatment
• Full production and post-production (as applicable) schedule
• Full itemized production budget with corresponding ADQPE rebate worksheet for the production expenses in Abu Dhabi
• Copy of the executed agreement between the applicant and the international financier(s) of the production (where applicable)
• Copy of production services agreement between Applicant company and Production company (where applicable)
• Copy of relevant production insurance binder, including proof of Public Liability Insurance and Workers Compensation Liability (does not apply to post-production projects)
• Current trade license of Applicant Company

For Post-Production:

• Final version of the shooting script
• Synopsis, Treatment(s) and/or Storyboard(s) (as applicable)
• Copy of Media Regulatory Office (MRO) script approval
• Post-production schedule
• Full itemized production and post-production budget with corresponding ADQPE rebate worksheet for post-production expenses in Abu Dhabi
• Copy of post-production services agreement between Applicant company and Production company (where applicable)
• Current trade license of Applicant Company

Submit a completed online application form through the ADFC website and/or
vie email at : rebates@film.gov.ae.

Once all relevant information has been received, and the application has been approved, an Interim Rebate Certificate should be issued within 20 business days.

The Rebate is based on 35%++ of the total value of ADQPE for the pre-production, production, and/or post-production of the project. Our website hosts an ADQPE worksheet for the applicant to fill in.

Pre-Production, Production and Post-Production expenditures incurred in Abu Dhabi, including:

• Fees paid to below-the-line crew only for the period for which the services are provided in Abu Dhabi (see Appendix 1 of the Rebate Guidelines for a non-exhaustive list)
• Per diems of up to US $100 (AED 367.35) per person per day for the period during which the person is providing services in Abu Dhabi
• Equipment rental fees for equipment that is supplied by a supplier registered in Abu Dhabi and holding a current trade license for the relevant activity
• Budgeted production costs (hire of extras, location rental, set building, accommodation, transportation, production and post-production services)
• General business overhead costs only:
  • For payments to authorized Abu Dhabi-registered suppliers and
  • To the extent that they are wholly incurred in respect of the production in Abu Dhabi
• International travel costs if booked via a travel agency located in the Creative Media Authority – Abu Dhabi
• Professional advisors who are registered in Abu Dhabi (legal, accountancy, payroll services and audit fees) to the extent that the fees apply wholly to the Abu Dhabi elements of the production (including costs for the preparation of the Rebate documentation)
• Cost of insurance policies (such as worker’s compensation, third party liability and production insurance) that are sourced and paid via an Abu Dhabi based broker and which are taken out in respect of production or post-production activity in Abu Dhabi

Except in relation to below-the-line crew fees, all payments that qualify for ADQPE must be paid to a supplier registered in Abu Dhabi and holding a current trade license for the relevant activity. The Rebate Guidelines provide more detailed information about ADQPE.

• Fees paid to cast members, other above-the-line personnel: executive producers, producers, directors, casting directors, talent agencies, consultants, stunt performers and screenwriters
• Equipment depreciation costs
• Purchase or long-term leasing of land and related costs
• Financing expenditures (bank/credit card charges, currency exchange fees and adjustments and interest payments)
• Legal work on a Production and Investment Agreement (including debt and equity)
• Insurance policy costs related to errors and omissions and completion bonds
• Payroll fees or taxes for cast, crew and extras
• Expenditures that are dependent on the production’s commercial performance and its earnings such as:
  • Any form of contingent deferred payment
  • Payments dependent on any form of profit to be derived from the production
  • Amounts payable in relation to any form of residual payment under any entertainment industry union or guild agreement
• Advances
• Gifts and entertainment expenses (cast perks, gifts, entertainment and gratuities)
• Publicity and marketing costs
• Purchase of capital goods
• VAT

Labour costs relating to contracting with below-the-line Abu Dhabi resident crew, with valid Abu Dhabi residence, freelancer visas or employment entry permit, and production and post-production services with suitable Abu Dhabi licensed providers for the period in which the services are provided in Abu Dhabi; per-diems of up to US $100 (AED 367.35) per person per day for services in Abu Dhabi; The Guidelines provide more detailed information about ADQPE.

Fees paid to above-the-line personnel (executive producers, producers, directors, casting directors, talent agencies, consultants, stunt performers and screenwriters) do not qualify as ADQPE.

International travel costs do qualify for the Rebate if booked via a travel agency located in Creative Media Authority. Accommodation booked in the Emirate of Abu Dhabi qualifies.

Air Freight charges qualify, if booked through an Abu Dhabi company. However, applicable customs charges and bonds levied on the temporary importation of goods do not qualify for the Rebate.

General business overhead costs such as office rental and utilities do qualify as ADQPE but only for payments to authorized Abu Dhabi-registered suppliers and to the extent that they are wholly incurred in respect of the applicable production in Abu Dhabi.

Costs associated with hospitality or events are not eligible. Capital purchases are not eligible.

The following are the minimum ADQPE spend amounts in USD and the maximum Rebate payment per project:

Production Spend

Post-Production Spend

The final audit will confirm the overall ADQPE and the amount of the Rebate. If the estimated production spend in Abu Dhabi is greater than the Interim Rebate Certificate, the greater amount may be paid – subject to the appropriate audit being carried out.

If changes to the production affect the budget whereby the total ADQPE is likely to vary by +/- 20% or +/- 1,000,000 AED (whichever is smaller) from the Interim Certificate value and/or changes are made to creative personnel, cast, and/or filming locations, production schedule, material changes to the production script), the Applicant must notify ADFC in writing at the time of making such changes and confirm with ADFC whether implementing them may affect the eligibility of the production for a Rebate.

There is not a required percentage; however, the Below-The-Line crew fees are only eligible for Abu Dhabi resident crew, with valid Abu Dhabi residence or freelancer visas. In addition, every project receiving the Rebate has an obligation to offer training and to provide internship opportunities.

The applicant must submit the completed Final Certificate submission documents within 180 days of completion of the production or post-production work (as applicable) in Abu Dhabi. Upon receipt of all the required documentation, including the Audited Expenditure Statement, ADFC will take 20 business days to carry out the final assessment. If there are no questions or additional information required, the Rebate will be paid to applicant within 60 business days of the issuance of the Final Certificate.

Independent auditors, with experience in the entertainment industry, must be approved by ADFC to carry out the final audit, as well as to verify the ADQPE and issue the Audited Expenditure Statement accompanied by the auditor’s working spreadsheet.

Within 180 days of the completion of all production or post-production (as applicable) work in Abu Dhabi, the applicant must submit the following to ADFC:

• An Audited Expenditure Statement and corresponding Auditor’s Working Sheet prepared by an independent certified auditor and not an employee of the applicant company or its subsidiaries. ADFC must give prior approval of the certified auditor;
• Sample footage, visual material and/or rushes shot in Abu Dhabi, and a first fine cut of the production;
• A declaration (sworn statement) from the Applicant and Producer with corresponding lawyer’s evidence of certification and dated printout from the register of lawyer on which they are enrolled;
• Any other documents and materials as may be requested by ADFC.