Lithuania offers a corporate income tax incentive designed to encourage film production.

Companies that contribute to the financing of a film may reduce their corporate income tax liability. This financial benefit is granted in return for funds provided to film production on a non-repayable basis.

The incentive is also available to Lithuanian film producers if at least 80% of the eligible production expenses were incurred in Lithuania, these expenses exceeded EUR 43,000, and the film met the required cultural content and production criteria.

To qualify for the incentive, an application must be submitted to the Lithuanian Film Centre, which issues the investment certificate required for the tax relief.