The reimbursement is calculated by applying a progressive rate to your eligible expenditure. Every eligible project starts with a base rate of 15%, to which bonuses are added according to the project’s characteristics, up to a maximum rate of 30%.
To qualify for a bonus rate in a category, the corresponding minimum eligible expenditure threshold in the Canton of Geneva must be met. The 30% maximum rate may not be exceeded.
Bonuses for the category: audiovisual production
| Bonus | Condition |
|---|---|
| + 5% | At least 40% of the staff employed on the project, measured in full-time equivalents (FTEs), are taxpayers in the Canton of Geneva. |
| + 5% | Production, logistics and operating, accommodation and technical equipment costs account for more than 50% of the production budget in Geneva. |
| + 3% | Sound or picture post-production is carried out in the Canton of Geneva. |
| + 1% | The project employs and pays at least one trainee from a Geneva-based training programme. |
| + 1% | The project uses innovative tools developed in Geneva (virtual reality, extended reality, artificial intelligence, virtual production or a fully digital workflow). |
Bonuses for the category: post-production
| Bonus | Condition |
|---|---|
| + 10% | More than 50% of the picture or sound post-production budget is spent in the Canton of Geneva. |
| + 5% | Eligible post-production expenditure exceeds CHF 200,000. |
Bonuses for the category: digital or immersive works
| Bonus | Condition |
|---|---|
| + 5% | At least 40% of the staff, measured in full-time equivalents (FTEs), are taxpayers in the Canton of Geneva. |
| + 5% | The project results in a patent application being filed in the Canton of Geneva. |
| + 5% | More than 50% of the picture or sound post-production budget is spent in the Canton of Geneva. |
Limits you need to know
- Maximum rate: 30% of eligible expenditure, including bonuses.
- Maximum reimbursement: CHF 500,000 per production or post-production.
- The total projected expenditure in the Canton of Geneva declared when the application is submitted is the maximum amount that may be taken into consideration: any additional expenditure not declared at that stage will not be taken into account.
- Financial support is awarded subject to available funds and in the order applications are received — apply early!
Illustrative example for an audiovisual production
A fiction project incurs CHF 2,000,000 in eligible expenditure in Geneva, with 45% of staff being taxpayers in the Canton of Geneva (+5%) and picture post-production carried out in Geneva (+3%).
Applicable rate: 15% + 5% + 3% = 23%. Reimbursement: CHF 2,000,000 × 23% = CHF 460,000 (below the CHF 500,000 cap).
Which expenditure is eligible?
Eligible expenditure consists of amounts paid in the Canton of Geneva that are intended for and essential to your production or post-production. It must be stated in Swiss francs (using the Swiss National Bank exchange rate on the date of the expenditure).
Main categories of eligible expenses
| Category | Examples |
|---|---|
| Salaries and fees (technical and artistic personnel) plus social security contributions | Directors, composers, actors and their agents, technical crews |
| Production costs | Construction and rental of sets or studios, equipment, picture vehicles, props, costumes, consumables, on-set special effects, hair and make-up |
| Logistics and operating costs | Hotels, catering, transport, vehicle hire, fuel, production logistics, security, cleaning, communications |
| Accommodation costs | Hotel nights (subject to the cap below) |
| Technical equipment | Rental of cameras, lighting, grip equipment, sound and IT equipment, and consumables |
| Administrative services and executive production | Local executive production, rental of production offices in Geneva, accounting or administrative services provided by Geneva-based suppliers |
| Post-production costs | Picture and sound editing, credits, visual effects, colour grading, sound design, music, mixing, subtitling, dubbing, audio description, masters and deliverables (DCP, IMF, broadcast master) |
| Insurance and legal services | Production insurance, legal advice |
Caps and restrictions you need to know
Special rules
- Salaries and fees: taken into account up to a maximum of 12% of total eligible expenditure. Only amounts paid under an employment or service contract to persons subject to tax in the Canton of Geneva are eligible.
- Expense allowances are not eligible.
- Preparation: only salaries relating to the final set-up phase (sets and filming resources) are eligible; development and location scouting phases are excluded.
- Closing phase: only salaries relating to dismantling sets or closing the Geneva-based activity are eligible.
- Accommodation: capped at CHF 250 per person per night.
- Post-production: only picture and sound work carried out in the Canton of Geneva is eligible.
Last updated: 12 August 2026