The rebate is managed by Tillväxtverket (The Swedish Agency for Economic Growth) on behalf of the Swedish government and has a yearly budget of SEK100m (about €9.2m).
Audiovisual works (feature films, documentaries, drama series, and docuseries) with production costs spent locally exceeding SEK4m (€368,000) are eligible for the 25% production refund.
Productions must be entirely or partially shot in Sweden to qualify, and their budgets must be at least SEK30 million (€2.7 million) for a feature film, SEK10 million (€920,000) for a documentary, SEK10 million per episode for a drama series, and SEK5 million (€460,000) per episode for a docuseries.
First-come, first-served priority is given for allocating support, with a cap of 25% of admissible expenditures.