Incentives - 20% Reimbursement

Special legislation has been passed in Iceland which aims "to enhance domestic culture and promote the history and nature of Iceland" by temporarily supporting motion pictures and television programmes produced in Iceland. Reimbursements are offered for film and TV production costs incurred in Iceland. Producers can apply for reimbursements from the State Treasury of 20% of the costs incurred in the production of films and television programmes in Iceland. Production costs refers to all costs incurred in Iceland deductible from the revenues of enterprises pursuant to the provisions of the Act on Income and Net Wealth Tax. Payments pertaining to employees and contractors are only to be included in production costs if they are verifiably taxable in Iceland. When more than 80% of the total production cost of a motion picture or television programme is incurred in Iceland, the reimbursement is calculated on the basis of the total production cost incurred within the European Economic Area. The reimbursement scheme does not cover production of commercials or music videos.


Applying for the 20% reimbursement is an easy straightforward procedure. Applications are sent to the Ministry of Industries and Innovation and must be submitted before starting the production.

See a translation of the reimbursement legislation online.

Iceland and European Countries Cooperations

European content classification. Since Iceland is a member of the European Economic Area, films and television programmes made in Iceland receive European content status. This entitles Icelandic productions to be classified as European material when released in Europe, without affecting any quotas on the release of non-European content material there.

The MEDIA Program of the European Union

Through Iceland's membership of the European Economic Area, films and television programmes made in Iceland can receive grants for development and distribution and promotion of Icelandic projects and for training of professionals offered by the MEDIA Program of the European Union.


Iceland is a member of Eurimages, the Film Fund of the European Council which is based on the European Convention on Cinematographic co-production. Thus Icelandic producers can apply for production grants for European co- productions.

Fantastic Lights

Filming Locations

A map of filming locations in Iceland. Find out where the beginning of time took place in Prometheus, where the frigid Frostfangs, Beyond the Wall in Game of Thrones were shot, and where the black beaches of Iwo Jima were recreated.

Films shot in Iceland

Contact Us

The Film in Iceland agency will answer all your questions regarding film production in Iceland. Our publication gives an overview. Please contact us.


Sundagarðar 2

IS-104 Reykjavík

Tel: +354 511 4000

Fax: +354 511 4040