Belgium Film Tax Shelter

How Does Belgium's Film Tax Incentive Work?

Belgium offers one of Europe's most generous combined incentive structures through a federal Tax Shelter mechanism paired with regional film funds. The dual system can provide financing covering up to 66% of eligible production costs for qualifying international projects.

Federal Tax Shelter

The Tax Shelter allows Belgian investors to finance audiovisual productions in exchange for tax benefits. Productions can finance 38-42% of eligible Belgian expenditure through this mechanism, with a per-project cap of EUR 7.25 million. The shelter is available for European and international co-productions filming in Belgium.

Regional Film Funds

• Screen Flanders: Up to EUR 400,000 in refundable advances for productions spending in the Flemish Region
• Screen Brussels: Support for productions filming in the Brussels-Capital Region
• Wallimage: Support for productions spending in Wallonia

Regional funds provide up to 24% additional financing, bringing the total possible support to approximately 66% of eligible costs.

Why Productions Choose Belgium

Central European location. Brussels and Antwerp are within easy reach of London, Paris, Amsterdam, and Cologne.

Multilingual crews. Belgian crews work comfortably in French, Dutch, and English.

Diverse architecture. Medieval Bruges, art nouveau Brussels, and industrial Wallonia offer varied European settings.

Belgium Film Tax Shelter: Key Facts

• Tax Shelter: 38-42% of eligible Belgian expenditure
• Regional funds: Up to 24% additional
• Combined total: Up to 66%
• Project cap: EUR 7.25M (Tax Shelter)
• Official resource: Screen Flanders