Guide · Updated 24 September 2026

In 2026, Portugal's film tax incentives pay back around 30% of what a qualifying production spends in the country.

The incentive is called RIPAC, it sits inside the SCRI.PT programme and the ICA runs it. It reimburses 30% of eligible Portuguese spend on feature films, series, documentaries and animation, and 40% for medium-budget productions in low-density territories, Madeira and the Azores. Commercials and brand films do not qualify.

By Daniel Lopes, founder of Beyond Focus · 4 min read

On this page
  1. The programme
  2. The rates
  3. Minimum spend
  4. Deadlines
  5. Commercial work
  6. The old rebate
  7. Working with us
  8. Sources

The programme

What is the SCRI.PT programme?

SCRI.PT is Portugal's funding programme for film and audiovisual production, created by Decreto-Lei n.º 57/2026 of 19 February 2026. It has €350 million for 2026 to 2029: €200 million in production incentives through RIPAC and a €150 million mutual guarantee credit line with Banco Português de Fomento.

It replaced the ICA Cash Rebate and the Cash Refund with one set of rules and a larger budget. The rules and the application documents are on the ICA incentives page (opens in a new tab), and the Portugal Film Commission (opens in a new tab) summarises them in English.

The rates

What is RIPAC and how much does it reimburse?

RIPAC is the incentive scheme inside SCRI.PT, regulated by Portaria n.º 265-A/2026/1 and in force since June 2026. It reimburses eligible spend made in Portugal, in two strands: medium-budget productions get 30%, or 40% in low-density territories and the autonomous regions, up to €1 million per project; large productions get 30% on the first €2 million and up to 25% on the rest, up to €6 million per work.

RIPAC in 2026, strand by strand
StrandRateCapYearly allocation
Medium-budget productions30% of eligible spend; 40% in low-density territories, Madeira and the Azores€1 million per project€15 million
Large productions30% on the first €2 million, up to 25% above that; 30% flat in low-density territories and the autonomous regions€6 million per work; €3 million per series episodeUp to €35 million

It is a reimbursement of money actually spent in Portugal, not a credit against future tax.

Minimum spend

What is the minimum spend to qualify for RIPAC?

For the medium-budget strand, €500,000 of eligible spend in Portugal, or €200,000 for documentaries. For large productions, €2.5 million. Applicants must also show confirmed financing for more than half of the projected expenses, secured commercial exploitation and registration with the ICA.

Projects also need at least 45 points on the cultural and artistic evaluation grid. The works that can apply are these:

  • Feature films, in fiction, documentary or animation, for a first release in cinemas.
  • Fiction, documentary or animation for television or streaming, standalone or in series.
  • Works with interactive, augmented reality or virtual reality features.

Deadlines

What are the RIPAC application deadlines in 2026?

Applications opened on 29 June 2026 on the ICA's HAL platform. For medium-budget productions, the first window ran from 29 June to 10 July and the second runs from 28 September to 12 October 2026. Large productions can apply at any time, with decisions expected in about 40 working days.

  1. 29 June 2026

    RIPAC opens on the HAL platform (hal.ica-ip.pt).

  2. 29 June to 10 July 2026

    First window for medium-budget productions.

  3. 28 September to 12 October 2026

    Second window for medium-budget productions.

  4. From 2027

    Two windows a year for medium-budget productions, opening by the end of March and the end of September.

The dates are the ones confirmed by the ICA (opens in a new tab). Plan the application before any spend is committed in Portugal, and leave room in the pre-production calendar for the decision.

Commercial work

Can commercials or brand films qualify for RIPAC?

No. RIPAC covers feature films for cinema release, works for television and streaming, and interactive, augmented reality or virtual reality works. Advertising, brand films and corporate productions are outside the scheme.

For that kind of work, what Portugal offers is practical: a team that works in English, very different locations close to each other and invoicing in euros under EU rules.

The old rebate

What happened to the old ICA Cinema Cash Rebate?

The former Cash Rebate, up to 30% and capped at €4 million per project, and the Cash Refund fund were merged into RIPAC when SCRI.PT came into force in 2026. New applications follow the RIPAC rules in Portaria n.º 265-A/2026/1 and the application rules in Portaria n.º 276-B/2026/1.

The main idea survived, a reimbursement of around 30% on money spent with Portuguese suppliers, crew and services, but the caps, the strands, the deadlines and the evaluation grid are new. Treat any guide written before 2026 as history.

Working with us

Does Beyond Focus handle the RIPAC application?

We work as the local production partner of productions from abroad. For feature, TV and documentary projects that qualify, we check eligibility against the RIPAC rules, help prepare the Portuguese spend breakdown and the supporting documents, and run the local side of the production.

  • Crew, equipment and locations in Portugal.
  • Filming permits.
  • Accommodation, catering and transport.

Tell us about the production you are planning in Portugal.

We reply within 24 hours on working days.