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Incentives

“A subsidy in the field of cinematography shall be a type of budgetary subsidy provided on a gratuitous and irrevocable basis to a foreign legal entity, its branch or representative office that has entered into an agreement for the provision of a subsidy in the field of cinematography (hereinafter referred to as the agreement).

The cinema subsidy shall be provided by reimbursing up to thirty percent of the cost of goods, works and services related to the production of the film (or part of it) in the Republic of Kazakhstan”.

Law On Cinematography (2019)

Rebates up to 30%

The subsidy is provided by the State Center for Support of National Cinema - a single operator for the payment of rebates (hereinafter referred to as subsidies) in the field of cinematography (hereinafter referred to as the Single Operator) by reimbursing up to thirty percent of the cost of goods, works and services related to the production of a film (or part thereof) in the Republic Kazakhstan.

Conditions for granting subsidies.

        1) the recipient of the subsidy is a foreign legal entity, its branch or representative office (hereinafter referred to as the investor);

       2) production of a film (or part thereof) in the Republic of Kazakhstan.

Receiving a rebate

1. To receive a subsidy, the investor submits the following documents and materials to the Single Operator before March 1 of the calendar year:

        1) application in the form (link to the application in the Documents section)

       2) a document confirming the legal status of the investor.

       3) constituent documents.

       4) summary of the film (synopsis);

       5) film project*;

        6) calculations of planned costs associated with the production of a film (or part thereof), in accordance with paragraph 15 of these Rules.

       7) presentation of a film project with the name of the film, brief information about the author (authors) of the script, director, subject of cinematic activities and (or) cinematic organization, description of the main characters, teaser poster, placard, or other promotional materials.

       Documents and materials in a foreign language must have their notarized translation into Kazakh or Russian.

2. At the request of the Single Operator, the investor provides the missing documents and materials within 5 (five) working days from the date of receipt of the request.

3. Documents and materials submitted in accordance with paragraph 5 of these Rules are considered by the Single Operator until March 30 of the calendar year. Documents and materials received after March 1 are subject to review during the calendar year to determine the advisability of providing a subsidy in the coming year.

4. The investor provides the Single Operator, before November 1 of the year, with a report on the costs associated with the production of the film, attaching the footage and copies of documents confirming the investor’s costs.

5. The single operator checks it within twenty working days and sends it to the authorized body.

6. On January 31 of the calendar year, the authorized body checks the report to ensure the investor’s compliance with the terms of the Agreement; requests additional documents and materials confirming the investor’s costs associated with the production of the film.

7. The authorized body, based on the report submitted by the Single Operator, includes the costs of paying the subsidy in the budget request for the corresponding fiscal year.

8. Payment of the subsidy to the investor is conducted by the Single Operator within the limits of the funds provided for in the republican budget for the corresponding fiscal year.

 

For what can you get a rebate?

Payment of the subsidy is conducted in the event of provision, acquisition and performance by citizens of the Republic of Kazakhstan and (or) legal entities of the Republic of Kazakhstan:

       1) services related to the production of a film (or part thereof):

       hiring actors and crew.

       for insurance of equipment and crew members.

       on the use of transport, including special ones.

       for rental of residential premises.

        for renting premises.

       for renting animals.

       2) goods related to the production of the film (or part thereof):

       equipment, software, materials for creating scenery, fuels, and lubricants.

       costumes, props, makeup and pyrotechnics.

       3) work on creating scenery related to the production of a film (or part of it).

Film project - A package of documents and materials (script, director's explication, estimate for film production, production schedule, marketing plan, visual materials), on the basis of which the production and distribution of the film are carried out.