Lights, Camera, Rebate! The new 35%++ Abu Dhabi Film Rebate (and key legal considerations when filming in the United Arab Emirates)

Filming in the United Arab Emirates ("UAE") (specifically, Abu Dhabi) just became much more cost effective with the launch of the new Abu Dhabi Film Commission (“ADFC”) 35%++ production rebate.  Abu Dhabi continues to attract high profile international films (Brad Pitt and Joseph Kosinski have just wrapped up shooting the new F1 film in the Emirate), with its diverse locations ranging from expansive “out of this world” desert (think Star Wars and Dune) to impressive architectural landmarks and a state-of-the-art airport (as seen in Mission Impossible: Dead Reckoning).  Below, we discuss the highlights of the new scheme and some key legal considerations when filming in the UAE.

The new Abu Dhabi Production Rebate

Rebate applicants (which must be a production company or production services company licensed by Abu Dhabi’s Creative Media Authority) are able to apply for a rebate of up to 50% cash back on their production spend in Abu Dhabi, subject to meeting certain criteria (set out in detail in the newly issued ADFC Rebate Guidelines, the “Guidelines”), including the content/script of the production being approved (please see discussion below), and submitting the required documentation.  The rebate applies to a wide range of content formats including feature films, television programmes, television series and short form content (such as short films, television commercials and music videos), all further defined in the Guidelines.

What qualifies for rebate?

In simple terms, expenditure incurred in Abu Dhabi by the applicant (or producer) on the production that falls within certain categories qualifies for rebate (if certain conditions are met). Of course, unsurprisingly, the golden rule for qualification is that the production spend must be made in Abu Dhabi.  A wide variety of production expenses are included (subject to conditions in the Guidelines), such as: 

• below-the-line crew and extras’ salaries for the period they are physically working on the production in Abu Dhabi (the individual must hold a valid UAE work visa)
• production and postproduction services taking place in Abu Dhabi
• locations and studio hire in Abu Dhabi
• set construction, costumes/props and other equipment supplied by an Abu Dhabi licensed supplier and used on the production in Abu Dhabi
• catering and transportation in Abu Dhabi (supplied by an Abu Dhabi licensed supplier)
• international flights landing in Abu Dhabi (provided that travel is booked via a travel agency located in the Creative Zone – Abu Dhabi)
• living expenses (e.g. a per diem of up to USD 100 per day) and accommodation for individuals physically located in Abu Dhabi and working on the production in Abu Dhabi
• fees for professional advisors (e.g. lawyers, accountants and auditors) based and licensed in Abu Dhabi and provided in respect of the Abu Dhabi elements of the production. 

Further, the previous rebate caps for feature films and television series (US$ 5 million and US$ 500,000 respectively) have also (at least) doubled under the new rebate scheme to US$ 10 million for feature films and between US$ 2 and US$ 10 million for television series. There are also minimum thresholds of Abu Dhabi qualifying spend which must be met in order to apply.

Points mean cashback

With the introduction of a new "enhanced rebate points system”, it is now possible to be awarded up to 50% rebate on qualifying Abu Dhabi spend.  There are clear criteria for scoring, with points translating into an additional percentage of rebate.  For example, productions with UAE cultural value (e.g. featuring UAE natural history or a UAE culturally important event “intrinsically embedded into the narrative”) are awarded an additional 10 points (equating to a 2.5% uplift and 37.5% total rebate) and productions featuring Abu Dhabi (e.g. part or all of the story is set and filmed in Abu Dhabi including representations of Abu Dhabi landscapes or landmarks) are awarded an additional 20 points (equating to a 5% uplift and 40% total rebate).  Additionally, employing a UAE national in an above-the-line role (e.g. writer, director, stunt performer or lead cast) who receives an on-screen credit, is also awarded 20 points, as is filming a TV series entirely in Abu Dhabi. 

Feature films are incentivised to spend longer filming in Abu Dhabi, with a tariff of one point per day, up to a maximum of 60 points (equating to a 7.5% uplift and 42.5% total rebate).

Points can be accumulated for a production, with a potential total rebate of an impressive 50% for those productions scoring 85 points and above.  This makes Abu Dhabi’s rebate the most generous published rebate in the region, maintaining Abu Dhabi as a world-renowned filming destination.  

Other key filming considerations

For productions wanting to take advantage of the new Abu Dhabi rebate scheme, there are other legal and regulatory considerations to be aware of to ensure a smooth production journey.

Script approval

The final version of the script of the production must be approved by the relevant UAE authority in advance of any filming taking place in the UAE (and for the Abu Dhabi rebate, all content, scripted or non-scripted must be approved).  Under the new UAE Media Law (No. 55 of 2023, along with its implementing regulations, issued in June 2024, the “UAE Media Law”), film scripts are ultimately approved by the Federal media regulator, the UAE Media Council, whereas TV series scripts are now approved by the competent authority in each Emirate (for example, in Abu Dhabi, this is Creative Media Authority).  An approved script will be issued with an official script approval, required for applying for a film permit for shooting the production (see below). 

The relevant authority will review the script to ensure that it is compliant with the UAE Media Law and other relevant laws and regulations regarding content, particularly in relation to cultural, social and religious sensitivities.  Potential issues can be discussed with a legal expert prior to submission of the script to the relevant authority to prevent delays in approval or rejection of the script. 

Film permits

To film in public locations in the UAE (whether on the ground, aerial or over sea), the production company will need to obtain a filming permit from the relevant authority in that Emirate (for Abu Dhabi, this is Creative Media Authority and for Dubai, the Dubai Film Commission).  The permit will state the locations where filming is permitted and, if relevant to the location, the individuals that are permitted to film at that location. 

Additional approvals may be required depending on the location or type of permit (for example, an aerial film permit will require permission from the General Civil Aviation Authority). For private locations, the production company must secure explicit permission from the owner of the location, noting that there are strict privacy laws in the UAE (please see below).  

Privacy and contributors 

The UAE places a high degree of protection on individuals’ rights to privacy and family life.  Therefore, when filming, care must be taken not to include individuals (or details about their private life) without their informed consent.  To obtain informed consent from a contributor, they will need to be provided with sufficient information about the contribution they will be making to the content, such as the subject matter, nature, format and target audience. It is recommended that consent is obtained in writing (but, at the very least, confirmed on camera).  Particular care must be taken with minors; informed consent should be obtained from their parents or guardians. 

If you would like any advice on productions such as the script content, production agreements, talent agreements, consent forms, rebate applications or permits required for filming, please contact Saarah or Charlie.