Cinema and Audiovisual: SCRI.PT Programme Ministerial Order Published Portaria n.^º 265-A/2026/1, de 17 de junho

SÉRVULO PUBLICATIONS 22 Jun 2026

Overview

Portaria n.º 265-A/2026/1 was published in a supplement to the Diário da República on 17 June 2026, establishing the implementing rules for the Audiovisual and Film Industry Funding Programme — SCRI.PT, created by Decreto-Lei n.º 57/2026, of 19 February, for the period 2026–2029. This constitutes the most ambitious scheme to date in Portugal, competing directly with the leading production incentives offered by other European countries.

SCRI.PT comprises two key instruments: (i) the RIPAC (Regime de Incentivos à Produção Audiovisual e Cinematográfica — Audiovisual and Film Production Incentive Scheme), which harmonises the former cash refund and cash rebate mechanisms; and (ii) the Mutual Guarantee Line (Linha de Garantia Mútua) in support of production finance, established by the Portuguese Development Bank (Banco Português de Fomento), with an allocation of €150M for the four-year period.

The total RIPAC allocation amounts to €50M/year (€200M over the four-year period): €15M for medium-budget productions, €20M for large-budget productions and €15M additional preferentially allocated to large-budget productions (Article 10 of the Portaria).

The two RIPAC incentives

	Medium Budget	Big Production
Minimun elegible expenditure	≥ 500.000€ (≥ 200.000€ doc.) < 2.500.000€	≥ 2.500.000€ Per work/season
Incentive Rate	30%	30% (first 2M€) till 25% (excess)
Increased Rate	40% (low-density areas, Autonomous Regions, disability)	30% (low-density areas, Autonomous Regions, disability)
Maximum cap	1.500.000€/project	6.000.000€/work 3.000.000€/episode
Application	2 calls per year (March and September); ranking based	At any time; First served

 

Eligibility requirements for applicant entities

Corporate income tax (IRC) taxpayers resident or with a permanent establishment in Portugal may apply for RIPAC support, provided they are registered in the register of film and audiovisual companies (Lei n.º 55/2012; DL n.º 25/2018) and have a corporate object corresponding to film production (CAE 59110) or technical services (CAE 59120). Non-resident European companies may likewise register, but must incorporate a company or branch in Portugal prior to incurring eligible expenditure (Article 3 of the Ministerial Order).

Additionally, the following are required (Article 4): duly organised accounts; tax and social security compliance; absence of insolvency proceedings, European Commission recovery injunctions, and defaults vis-à-vis the ICA (Instituto do Cinema e Audiovisual, I.P.), Turismo de Portugal, I.P. or #PortugalMediaLab.

 

Project requirements

Projects must comply, in particular, with the following requirements (Articles 5–7 of the Ministerial Order):

• Confirmed financing exceeding 50% of the estimated eligible expenditure;
• Secured commercial exploitation (pre-sales);
• Shooting to commence within 6 months of application;
• Fiction series: minimum cost of €3,000/minute;
• Independent production (non-independent works limited to 15% of the allocation).

Cultural test: Projects shall be subject to an assessment, which constitutes a further requirement for the selection of projects eligible for incentives.

 

Selection of Eligible Projects

Pursuant to Article 6 of the Ministerial Order, a Selection Committee shall be established to select Projects that have been reviewed and validated by the ICA (*Instituto do Cinema e do Audiovisual*). The Committee shall be composed of three specialists appointed by the Government and shall have the authority to determine which Projects qualify as beneficiaries of the incentives.

 

Eligible expenditure

Eligible expenditure comprises remuneration, goods and services incurred in Portuguese territory, including development expenses in the 12 months preceding the application. The Ministerial Order sets key limits: providers established in other EU/EEA Member States up to 20% of eligible expenditure; remuneration of producers, directors, screenwriters and lead actors up to 35% (with a sub-limit of 10% per category). The maximum expenditure realisation period is 24 months (36 months for animation works). The two RIPAC incentives are not cumulative in respect of the same production (Articles 10–11 of the Ministerial Order).

 

Mutual Guarantee Line

The Mutual Guarantee Line (Linha de Garantia Mútua), with an allocation of €150M, is established by the Portuguese Development Bank (Banco Português de Fomento) and is available to all productions supported by RIPAC. Projects receiving a positive classification but lacking budgetary availability may access the Line on a priority basis (Article 4 of the Portaria).

 

Entry into force and first application period

The Portaria entered into force on 18 June 2026, revoking Portarias n.º 124-A/2024/1 and n.º 124-B/2024/1. The Selection Committee (Comissão de Seleção) shall be appointed within 30 days thereafter, with publication of its composition being a condition precedent to the opening of the procedure.

By way of transitional provision, the first application round for the medium-budget incentive shall take place from 29 June to 10 July 2026 (Article 12(5) of the Ministerial Order).

The Intellectual Property and TMT team at Sérvulo & Associados is available to assist producers, investors and other operators in the audiovisual and film sector with the preparation of applications, the structuring of co-productions and full procedural support before the ICA.