Lithuania Film Tax Incentive

What Is Lithuania's Film Tax Incentive?

Lithuania offers a 30% film tax incentive through a private investment scheme administered by the Lithuanian Film Centre. The mechanism allows Lithuanian companies to direct a portion of their corporate tax liability toward qualifying film productions, effectively providing a 30% incentive on eligible Lithuanian expenditure. In 2025 alone, more than EUR 25 million was invested through this scheme.

How Does the Private Investment Scheme Work?

Lithuanian corporations can redirect up to 20% of their annual corporate tax payments to support film and audiovisual productions. The production receives 30% of eligible Lithuanian expenditure through these corporate investments. The investing company receives a tax benefit, while the production gains a direct financial contribution.

• Incentive rate: 30% of eligible Lithuanian expenditure
• Mechanism: Corporate tax redirection (private investment)
• 2025 investment total: EUR 25M+
• Payment: Direct investment from Lithuanian companies

What Productions Are Eligible?

• Feature films and television series
• Documentaries and animation
• International co-productions
• Projects must pass a cultural test or qualify as official co-productions

How Do You Apply for Lithuania's Incentive?

Productions apply through the Lithuanian Film Centre, which evaluates projects for eligibility and certifies them for the private investment scheme. Once certified, the production works with Lithuanian investment facilitators to match with corporate investors. The process typically takes 4-6 weeks for initial approval.

Why Productions Choose Lithuania

Vilnius Old Town. A UNESCO World Heritage Site, Vilnius provides baroque, gothic, and Renaissance architecture that doubles for many European cities.

Cost efficiency. Lithuanian crew rates and local costs are among the lowest in the EU, providing excellent value alongside the 30% incentive.

Growing infrastructure. New studio developments and expanding post-production facilities are strengthening Lithuania's production ecosystem.

Strategic location. Easy access to other Baltic states and Scandinavia, with direct flights to major European hubs.

Lithuania Film Tax Incentive: Key Facts

• Incentive rate: 30%
• Mechanism: Private investment (corporate tax redirection)
• 2025 investment: EUR 25M+
• Credit type: Tax incentive via private investment
• Film office: Lithuanian Film Centre
• Official resource: Lithuanian Film Centre