The national rebate is run by the Saudi Film Commission, which announced in May 2026 that the maximum rate was rising from 40% to 60% of eligible spend, with faster payment through the Cultural Development Fund. Under the programme's published terms, it covers feature films, documentaries and animation, with a minimum spend of US$200,000 for a feature and US$50,000 for a documentary or animation, and at least five production days in the Kingdom. The applicant must be a Saudi-licensed company or co-produce with one. Commercials are not listed as eligible under the national programme; NEOM runs a separate scheme that does cover them. Permits and rebate applications are filed through our Saudi-licensed partner.