Last updated: October 2026 — by Avv. Claudia Roggero, Rome Bar since 2003, entertainment and copyright law, DANDI.media
In summary
- Romania pays a 30% cash rebate on eligible spend in Romania, with a €10 million cap per project and an annual budget of about €55 million. The 35–45% figures still found online refer to the old, suspended scheme.
- The scheme is run by OFIC, the Office for Film and Cultural Investments, created in 2024. It has paid its historic debts and in 2026 was extended: agreements can be signed until the end of 2029, payments run to the end of 2031.
- Romania’s new Cinema Law, in operation since June 2026, adds support for Romanian minority co-producers.
- Romania can be combined with Italy in an official co-production: each country rebates only the spend made on its own territory.
Romania at a glance
| Item | Current position |
|---|---|
| Rate | 30% of eligible spend in Romania |
| Form | Cash rebate, not a tax offset |
| Minimum spend | From €100,000, depending on the format |
| Cap | €10 million per project; about €55 million a year |
| Administrator | OFIC, with review by an independent film commission; fully digital procedure |
| Duration | Agreements until end 2029, payments until end 2031 |
| Cultural test | Yes |
Why the old reputation no longer applies
Romania’s first rebate, launched in 2018, offered higher headline rates but ran into payment delays and unpaid obligations, and was suspended. The scheme was rebuilt and relaunched in July 2024 under OFIC, which has since repaid all requests for projects shot between 2018 and 2020. Around 90 national and international projects have applied since the relaunch, with an estimated local spend of over €100 million, and the government extended the programme for three more years in May 2026. For a producer assessing Romania today, what matters is OFIC’s payment record since 2024, not the reputation the country carried before it.
Why international producers shoot in Romania
- Cash, not credit: for a producer with no tax position in the country, a rebate is worth more than a tax credit of the same face value that has to be sold at a discount.
- Costs: shooting days cost well below Western European rates, with experienced crews and studio infrastructure.
- Locations: the Carpathians, Transylvania, the Black Sea coast and historic towns within short travel distances.
- EU membership: full access to Eurimages and Creative Europe MEDIA.
Romania or Italy?
| Romania | Italy (foreign productions) | |
|---|---|---|
| Rate | 30% | 40% (30% on non-EEA above-the-line) |
| Form | Cash | Tax credit, offset or sold to banks |
| Minimum spend | From €100,000 | €250,000 |
| Cap | €10 million per project | No cap per project; €20 million per company a year |
| Local partner | Romanian production or service company | Italian executive producer, which may hold no rights |
Romania tends to win on mid-budget projects that need cash during production and lower day rates; Italy wins on larger budgets, where Romania’s €10 million cap bites, and on stories that need Italian locations and talent. See our guide to the Italian tax credit for foreign productions.
Combining Romania and Italy
When a story genuinely bridges the two countries, an official Italy–Romania co-production lets each side access its own incentives: the Romanian rebate on Romanian spend, and on the Italian side the national production credit for the Italian co-producer (30% for independent producers since 2026). We are not aware of a bilateral film agreement between Italy and Romania in force: co-productions are structured under the European Convention on Cinematographic Co-production, alone or with other European partners. Eurimages and Creative Europe MEDIA can be added on top.
Three points to settle before the co-production agreement is signed:
- The Italian regime. The Italian credit for foreign productions (40%) and the national credit (30%) are mutually exclusive: the first requires a film with no Italian nationality and an Italian partner with no rights, the second requires the opposite.
- No double counting. The same expenditure cannot be claimed in both countries, and total public aid is subject to State aid limits.
- Two sets of compliance. OFIC requirements on the Romanian side, the Italian decrees and the mandatory AI clauses on the Italian side. Below a certain budget, running both regimes costs more than it returns.
Common mistakes
- Budgeting at 35% or 45%: those were the pre-2021 rates.
- Addressing the Romanian Film Centre: the rebate is run by OFIC since 2024.
- Treating the cultural test as a formality.
- Reconstructing documentation after wrap instead of tracking it during production.
- Ignoring the annual budget: allocation is first come, first served.
Frequently asked questions
What is the Romanian film cash rebate rate?
30% of eligible spend incurred in Romania. The 35–45% figures still found online describe the pre-2021 scheme.
Who administers the Romanian rebate?
OFIC, the Office for Film and Cultural Investments, created in 2024 under the Ministry of Culture.
Is the Romanian rebate reliable now?
The scheme was relaunched in 2024, OFIC has repaid the debts of the old programme, and in 2026 the government extended it until 2029 for agreements and 2031 for payments.
What are the minimum spend and the cap?
Entry from €100,000 of eligible spend, depending on the format; a cap of €10 million per project, within an annual budget of about €55 million.
Can I combine the Romanian rebate with Italian incentives?
Yes, through an official co-production, each country for its own spend. The same expenditure cannot be claimed twice, and total public aid is capped.
Romania or Italy: which is better for my production?
Romania pays 30% in cash with a low entry threshold and a €10 million cap; Italy pays 40% on foreign productions as a tax credit, with no project cap. Cash timing, budget size and where the story is set usually decide it.
Related guides
| Topic | Resource |
|---|---|
| Best co-production partners for Italy | /en/european-film-co-productions/ |
| Italian film tax credit | /en/italy-film-tax-credits/ |
| European Convention on Cinematographic Co-production | /en/new-european-convention-cinematographic-co-production/ |
| Italy–Balkans co-productions | /en/film-co-production-balkans-mistakes/ |
| Eurimages co-production requirements | /en/eurimages-co-production-requirements/ |
| Film and TV law in Italy | /en/what-en/film-and-television/ |
Rates, ceilings and allocations change. Confirm current provisions with OFIC before relying on this guide for a live production.
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