Abu Dhabi Film Commission announces multifaceted enhancements to the 35% rebate programme

The Abu Dhabi Film Commission (ADFC), part Abu Dhabi’s Creative Media Authority (CMA), has announced multi-layered enhancements for its long-established film and TV production rebate offer. The new guidelines will see international, regional and local production companies afforded up to a 50 per cent total cashback rebate, based on a clear set of criteria and sliding-scale points system.

With a baseline increase from 30 per cent to 35 per cent announced in October this year, the new rebate, available for all qualifying productions from 1 January 2025, will offer expanded qualifying formats, increased financial project caps and a streamlined and improved process designed to grow, strengthen and attract strategic investment into the film and TV production industry in Abu Dhabi.

Crucially for the local production ecosystem, the new guidelines position the use of Emirati actors and Emirati production talent including directors, writers and other film-related roles as a means to increasing financial rebate support. Additional support will also be awarded to producers who deliver content containing Emirati heritage, culture and ethos.

Mohamed Dobay, Acting Director General of CMA, said: “As pioneers of the rebate scheme in region, and under the vision of our wise leadership, the TV and film production industry continues to be a key pillar in the development of Abu Dhabi’s creative industries and a strategic differentiator for the emirate. We have carefully curated several levels of changes to the rebate which will continue to fuel global and regional interest in Abu Dhabi and contribute to the entire creative ecosystem. At the heart of the new guidelines are measures which will safeguard the rich legacy of Emirati culture as well as providing increasing opportunities for our valued champions of film and TV including actors, directors, writers, stunt coordinators and many more. We look forward to welcoming new production partners, alongside strengthening our existing and previous relationships, to drive the next phase of planned growth for the industry – working towards our goal of establishing Abu Dhabi as a leading film and TV production destination globally.

“From a local perspective, the impact of the rebate on our economy is significant, with independently verified research showing that, for every dirham paid through one of the fastest payouts processes across the industry, more than three dirhams flows back into the economy through hosting large scale productions in the emirate.”

ADFC’s enhanced rebate will offer an additional uplift opportunity on top of the new 35 per cent baseline with the potential to gain a maximum of 50 per cent total rebate on in-market production and post-production costs, through meeting new criteria and seeking ADFC’s full and absolute approval.

The uplift has a points-based system where productions scoring between 10 to 14 points gain 2.5 per cent uplift, in addition to the baseline of 35 per cent, through to a 15 per cent uplift on the baseline for productions scoring 85 points or above.

There are extensive ways in which production companies can score additional points, including featuring the UAE’s national history, culture and identity in content; carrying out full postproduction activity in Abu Dhabi; main unit production in Abu Dhabi of a feature film; creating content which utilises local Emirati talent and/or filming an entire TV series in the emirate.

From 1 January 2025, the rebate will also be available for additional production formats, including reality TV, game shows, short films and animations. The expansion of formats aims to bolster the existing formats of feature films, TV series and programmes and TV commercials, which have been supported since the introduction of the rebate in 2013.

The rebate initiative aims to also increase the caps on the total financial assistance production companies from Hollywood, Bollywood, and the Arab region. Qualifying feature films, for example, will see this increase of Abu Dhabi Qualifying Production Expenditure (ADQPE) from US$5 million to US$10 million.

Studies show that visiting production teams significantly contribute to the local economy through transport, logistics and accommodation, and leads to unbeatable showcasing opportunities for the destination, which in turn contributes to several sectors, including tourism.

The final layer of enhancement to the rebate is the streamlining and tightening of projected timelines for the rebate process itself. The interim certificate validity has increased from 60 days to 90 days, giving production teams an additional 30 days to start principal photography in Abu Dhabi, with an additional discretionary 120 days. From the point the final certificate is issued towards the end of the rebate process, producers now will see paid funds in 30 business days - which was previously 60 business days.

Sameer Al Jaberi, Head of ADFC, said: “As an Emirati, leading the film commission of Abu Dhabi, it gives me great pride to see that the new rebate guidelines will provide specific incentives to those who support Emirati talent – on and off-screen – from the film and production industry. With these incentives, I look forward to seeing increasing Emirati narratives, created by Emiratis and told by Emiratis, which will transcend geographical borders and support the Emirati cultural legacy for generations to come.

The reception of our initial baseline increase in October was extremely positive and the team has since seen an exciting surge of interest from across the world, which will no doubt surge again with these additional layers of detail we’re announcing now. Coupled with the financial stimulus into the economy, visiting productions also support talent across the board – from youth talent who gain access to some world-class learning and training opportunities, to established talent, including freelancers who are regularly employed on visiting sets. With more than a decade of experience hosting global and regional major productions, the team at ADFC is well versed in the nuances of film and TV production and has demonstrated over the years the ease of doing business here in Abu Dhabi.”

Bilal Dayani, Chief Operating Officer at Eagle Films Media Production, said: “Abu Dhabi is an important hub for Arab and international productions, and a fertile environment for production from a business standpoint, especially those productions which are complex and detailed.

“We have reaped the various levels of benefit from Abu Dhabi’s cashback rebate since its launch and also benefited from all the facilities provided by the emirate and ADFC. This update will encourage us to produce a larger number of projects in Abu Dhabi in future. I believe that the new incentive programme will attract more production work across all levels and countries, particularly with the simplified and streamlined application and payout process.”

Fuelling Abu Dhabi’s already extensive ecosystem, a significantly enhanced rebate financially benefits more than 800 locally-based media companies (more than 300 of whom are production specific) the 1,000-strong freelancer talent pool, young individuals looking for training and internship opportunities and the new golden visa programme.

More than 170 major productions have visited Abu Dhabi in recent years including Warner Bros. Pictures, Legendary Pictures, Disney, Netflix, Paramount Pictures, Yes Raj Films, Tips, Clacket, Eagle Films and Universal Pictures. Films shot in Abu Dhabi include Dune, Dune: Part Two, F1, Mission: Impossible – Dead Reckoning Part One, Mission: Impossible – Fallout, Star Wars: The Force Awakens, 6 Underground and Furious 7, as well as Bollywood hits such as Vikram Vedha, Tiger Zinda Hai and Bharat.