Tax Incentives & Grants - The United Arab Emirates (UAE)

The United Arab Emirates (UAE) has established itself as a premier destination for film and television production, offering competitive financial incentives and world-class facilities to attract both regional and international projects.

The UAE's strategic incentives, combined with its advanced infrastructure and diverse locations, make it an increasingly attractive destination for global film and television productions.

Here's an overview of the key incentives and support mechanisms available in the UAE:

    • Cashback Rebate: As of January 1, 2025, ADFC has enhanced its rebate program, offering a baseline 35% cashback on qualifying production expenditures. Productions can achieve up to 50% cashback based on a structured points system that evaluates factors such as local talent engagement, cultural relevance, and economic impact.

    • Eligible Productions: Feature films, television series, documentaries, commercials, music videos, and other media content.

    • Qualifying Expenditures: Expenses incurred within Abu Dhabi, including but not limited to:

      • Production Costs: Local crew wages, equipment rentals, set construction, and location fees.

      • Post-Production: Editing, visual effects, sound design, and other post-production services conducted in Abu Dhabi.

    • Application Process:

      • Approval: Projects must receive approval from the Abu Dhabi Film Commission or the National Media Council.

        Documentation: Submission of required documents, including scripts, production schedules, budgets, and proof of financing.

      • Interim Certificate: Upon approval, an Interim Certificate is issued, confirming eligibility for the rebate.

    • Additional Support:

      • Location Assistance: Access to diverse filming locations across Abu Dhabi.

      • Logistical Support: Facilitation of permits, visas, and other administrative requirements.

      • Industry Directory: Connection to local talent, crew, and service providers.

  • While Dubai does not currently offer a formal cash rebate program, the Dubai Film and TV Commission provides substantial support to productions, including:

    • Facilitation Services:

      • Permits: Streamlined processes for obtaining filming permits.

      • Locations: Assistance in scouting and securing diverse filming locations.

      • Liaison: Coordination with government entities to ensure smooth production workflows.

    • In-Kind Support:

      • Infrastructure: Access to state-of-the-art studios and post-production facilities.

      • Networking: Opportunities to connect with local talent and production companies.

  • Twofour54 is a media and entertainment hub in Abu Dhabi offering:

    • Production Facilities: High-end studios, post-production suites, and office spaces.

    • Business Support:

      • Licensing: Assistance with business setup and licensing within the media zone.

      • Permits: Support in obtaining filming permits and regulatory approvals.

    • Talent Development: Programs aimed at nurturing local talent and facilitating collaborations between international and regional creators.

    • Increased Rebate: The enhancement of ADFC's rebate program to a baseline of 35%, with potential up to 50%, reflects Abu Dhabi's commitment to attracting high-caliber productions and fostering industry growth.

    • Economic Impact: Since the inception of the rebate program in 2013, over 150 major productions have benefited, contributing significantly to the local economy. Research indicates that for every dirham paid through the scheme, more than three dirhams flow back into the economy.

    • Cultural Relevance: Projects that showcase the UAE's culture, heritage, and landscapes may receive favorable consideration.

    • Local Engagement: Utilizing local talent and resources can enhance eligibility and potential rebate percentages.

    • Compliance: Adherence to local laws, regulations, and cultural sensitivities is imperative throughout the production process.