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Lithuanian Film Tax Incentive

Lithuania offers up to 30% of an eligible production's budget via a tax-incentive (donation) mechanism in which Lithuanian companies fund productions in exchange for a tax reduction.

Administered by
Lithuanian Film Centre
Statute
Last verified
2026-06-09

How the program works


Base & uplifts
  • 30% on qualified in-jurisdiction spend
  • Max effective rate: 30%
Qualifying & thresholds
  • • Minimum qualified spend: €0
  • Researched estimate — confirm exact rates, caps, and qualifying-spend rules with the film office before relying on these numbers.
  • • CPA / state audit required

How it becomes cash


non refundable tax credit

This is a non-refundable credit. It only offsets state tax you actually owe and generally can't be sold — so for a single-purpose production company it can be worth little. Talk to a CPA about your liability.

Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.

Submit an update →

This is an estimate, not advice.

Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.