UAE (Abu Dhabi) Film Incentive

How Does UAE (Abu Dhabi)'s Film Tax Incentive Work?

Abu Dhabi has emerged as a major film production destination in the Middle East, offering generous cash rebates through the Abu Dhabi Film Commission (ADFC) and the Creative Media Authority. The rebate was increased in January 2025, making Abu Dhabi one of the most financially competitive filming locations globally.

Rebate Rates

The Abu Dhabi cash rebate starts at 35% on qualified below-the-line production expenditure, increased from 30% in 2025. Productions meeting additional criteria can access enhanced rates up to 50%, particularly those operating within free zones where zero taxation applies for 50 years.

twofour54 Studios

twofour54 is Abu Dhabi's media free zone, offering 11 soundstages and comprehensive production support services including location assistance, permits, suppliers, catering, accommodation, and travel coordination.

Why Productions Choose the UAE

Tax-free environment. Zero corporate and personal income tax, plus rebate on top.

Modern facilities. State-of-the-art studios and growing post-production infrastructure.

Desert and urban locations. Futuristic cityscapes, pristine desert, and coastal environments.

Strategic location. Hub connecting Europe, Asia, and Africa with excellent air connectivity.

UAE Film Incentive: Key Facts

• Base rebate: 35% (from January 2025)
• Enhanced rate: Up to 50% in free zones
• Taxation: 0% in free zones for 50 years
• Studios: twofour54 (11 soundstages)
• Official resource: Abu Dhabi Film Commission