Scotland × Hungary.

Structuring a Scotland–Hungary co-production

Scotland gives you the UK's Audio-Visual Expenditure Credit plus Screen Scotland's discretionary funding and studio capacity, alongside landscapes nothing in Central Europe can replicate.

The incentive stack

Qualifying Scottish spend sits inside the UK regime: AVEC delivers roughly 25.5% net on UK expenditure (materially higher under the Independent Film Tax Credit for qualifying lower-budget features), and Screen Scotland can add production funding, with FirstStage Studios and Kelvin Hall providing stage space.

Worked example — a $10M budget

Indicative only. Real numbers depend on the qualifying-spend split, treaty status, caps and points tests in each territory. Regional uplifts and top-ups can raise the Scotland figure further.

Locations: who shoots what

The Highlands, Glencoe and Edinburgh carry the epic exteriors and period Britain; Hungary carries the builds, interiors and crowd work at a lower day rate.

How Dopamine runs it

As your Hungarian partner — Dopamine Ventures Kft. is a registered Hungarian company — we structure the Hungarian leg to 37.5%, run the cultural test, and coordinate with your Scotland partner and its funding bodies so the two incentives are additive rather than in conflict. Through partner lenders and banks we can also arrange to monetize the Hungarian rebate upfront. Model this structure in the calculator →