The Rebate is a production incentive scheme that provides a refund of up to 30% of Abu Dhabi Qualifying Production Expenditure (ADQPE) to International Production Companies producing part or all of their productions in Abu Dhabi.

The Rebate scheme is effective from 1st September 2012.

International Production Companies working with Abu Dhabi registered companies.

The applicant can be either the International Production Company through a partnership with a Media Zone- Abu Dhabi registered entity or the Abu Dhabi entity directly.   Only one entity per screen production can apply.

Yes.  The Rebate is only valid if the production has a Media Zone- Abu Dhabi registered entity involved in the production, facilitation of the production or post-production work in Abu Dhabi.

There is a list of Abu Dhabi registered production services companies on the ADFC website.

The Rebate scheme will be administered by the Abu Dhabi Film Commission (“ADFC”).

    •    Feature films
    •    Television dramas (including series)
    •    Commercials
    •    Music Videos
    •    Other television formats, such as lifestyle, reality, gameshows and entertainment programmes
    •    Post-production, Digital Content Services and Visual Effects (PDV) services for projects shot inside or outside Abu Dhabi

    •    News and current affairs content
    •    Productions with a primary purpose of fund-raising
    •    Productions with a primary purpose of training or in-house corporate advertising/promotions
    •    Sports content
    •    Content that does not meet UAE standards

Applications for the Rebate should be received at least 20 days before commencement of production in Abu Dhabi and up to 40 days if there are script approvals required from the National Media Council.  Filming or production must start within 60 days of receipt by the applicant of the Interim Rebate Certificate.

If there is content that requires the approval of the National Media Council, then a preliminary approval on the script can be requested prior to completing the full application.  If script approval is requested, a response on the script should be provided within 20 days from receipt of the script.

Yes, applicants can provide all the necessary financial information including budget, indicative shooting schedule and predicted ADQPE in advance of submitting a full application in order to obtain an approximate indication of the level of the Rebate they may be entitled.

If all relevant information is included in the application, a decision and, if approved, the issue of an Interim Rebate Certificate should be made within 20 working days of receipt of the full application.

For feature film or long form productions:
    •    The latest draft of the shooting script
    •    The anticipated Shooting schedule
    •    The budget  of the full production
    •    Financing Plan
    •    Indication of an agreement between UAE based Producer and international Production Company where applicable.
    •    Copy of relevant production insurance certificates including completion Bond, where relevant

For TV and factual projects:
    •    Synopsis  and script for non-factual programmes
    •    Anticipated shooting schedule
    •    The budget
    •    Copy of the agreement between UAE based Producer and international Production Company where applicable
    •    Chain of Title documentation for any Copyright material or music purchased from Abu Dhabi companies.
    •    Copy of relevant production Insurance Certificates

For Post Production, Digital Effects and Sound:
    •    Up to date Script or synopsis
    •    Post production schedule
    •    Post production budget
    •    Chain of Title documentation for any Copyright material or music purchased from Abu Dhabi companies.

For commercials:
    •    Synopsis  and script
    •    Anticipated shooting schedule
    •    The budget of the full production
    •    Indication of agreement between Abu Dhabi based Producer and International Production Company where applicable
    •    Copy of relevant production Insurance Certificates

    •    Financing expenditure
    •    General business overheads
    •    Deferments, profit participation and residuals
    •    Advances
    •    General expenses such as general costs of administration
    •    Travelling and transport costs of crew and cast to Abu Dhabi (unless when using Etihad Airways as set out below)
    •    Gifts and entertainment expenses
    •    Expenditures incurred in other countries
    •    Land and building costs and maintenance
    •    Executive Producer fees/ Agency fees
    •    Publicity and marketing costs
    •    Consultant fees charged by a consultant to prepare the Rebate application
    •    Costs for legal advice
    •    Contingency costs
    •    Costs for insurance related to financing
    •    Purchase of capital goods

No, projects do not have to be filmed in Abu Dhabi to qualify for the Rebate.  Projects that are using Abu Dhabi based post production services as part of a co-production or facilitation agreement can also apply for the Rebate.

Production expenditure incurred in Abu Dhabi or that is attributed to making the screen production in Abu Dhabi including on location, studio filming or post production facilities. This may include expenditure that is directly related to the production of the project that is purchased or sourced through Abu Dhabi based companies and, in some cases, equipment that is purchased outside Abu Dhabi but used in Abu Dhabi. The Glossary and Guidelines provide more detailed information about ADQPE.

The Rebate is a 30% cash Rebate based on the total value of ADQPE for the production or post production of the project. The qualifying spend is initially calculated from the budget and estimates supplied by the applicant on the planned expenditure in Abu Dhabi which is directly attributed to producing the project.

There is not a required percentage, however,  every project receiving the Rebate will have an obligation to offer training and intern opportunities whilst filming in Abu Dhabi.

An allocation of Above the Line regional talent costs may qualify for the Rebate to a maximum of 50,000 USD per project. Costs attributed to Above the Line talent who are Emirati nationals will qualify for the full 30% Rebate, excluding Executive Producers.

Air Freight charges qualify if booked through an Abu Dhabi company.  However, applicable customs charges and bonds levied on the temporary importation of goods do not qualify for the Rebate.

Temporary accommodation costs in Abu Dhabi as well as international travel booked on Etihad Airways or private charter aircraft based in the Abu Dhabi qualify for the Rebate.

Production office expenses in the UAE will qualify for the rebate, such as rent and service charges, general stationery and supplies, leased office equipment (if sourced in Abu Dhabi) and costs associated with the day to day running of the office.  Costs associated with hospitality or events are not eligible.  Capital purchases for any equipment will not be eligible.

On completion of the activities in Abu Dhabi the applicant must submit the following for the final assessment of the ADQPE for the Rebate:

    •    An Audited Expenditure Statement prepared by an independent Certified Auditor and not an employee of the applicant company or its subsidiaries;
    •    DVD of sample footage or rushes shot in Abu Dhabi;
    •    A Declaration from an authorized person from the applicant company.

The following is the minimum spend amounts in USD: 

Production Spend

Post Production Spend 

The final audit will confirm the overall ADQPE and the amount of the Rebate.  If the estimated production spend in the Abu Dhabi is greater than the Interim Rebate Certificate the greater amount may be paid, subject to the appropriate audit being carried out.

ADFC will approve the independent auditors that have experience in the entertainment industries to carryout the final auditing and verification of the ADQPE and the Audited Expenditure Statement.

On completion of the shoot or post production activities in Abu Dhabi, the applicant must submit the final application documents within 30days. It will take approximately 14 days from receipt of the documentation and audit statement to carry out the assessment.  If there are no questions or further information needed, the Rebate will be paid to the Abu Dhabi production company within 45 days.

The Rebate will be paid in AED Dirhams to the Abu Dhabi entity.  Any exchange rate calculations will be made on the day of issuing the Final Rebate Certificate although the United Arab Emirates Dirham is pegged to a US dollar rate and remains a consistent conversion calculation.

The Interim Rebate Certificate and accompanying Agreement is a commitment to the production company that the Rebate will be paid, subject to a final audit and assessment of the ADQPE amount.

Projects commissioned by a UAE based company, entities, broadcasters or Government Departments are not eligible for the rebate.  Projects that can evidence they are co-productions between a UAE production company and an international partner may be eligible for the Rebate.

Only actual costs incurred in Abu Dhabi are eligible to qualify for the Rebate.  The costs of acquiring the project are not eligible. 

Currently there are no co-production treaties in force.  However, the Rebate is available for international productions looking to co-produce with an Abu Dhabi based producer/production company.