Your co-production
An estimate, not legal or tax advice. Rules follow the BFI's guidance notes for official co-productions (July 2025), the UK-Canada and UK-France agreements and the Council of Europe Convention on Cinematographic Co-production, original and revised. The BFI decides on the UK side, and the partner country's film body on theirs. Spend in each country is assumed to match its share of the money. UK relief: 34% of UK spend (capped at 80% of the budget) plus 39% on UK VFX outside the cap, or the 53% independent rate on the first £15m, whichever pays more, taxed at 25%. Partner figures are headline rates only: estimate, check locally. Shown in pounds for simplicity.
How UK co-productions work
What does an official co-production get you?
The film is treated as national in each co-producing country. On the UK side it qualifies for UK film tax relief (AVEC, or the 53% independent rate if it fits) without having to pass the BFI cultural test. On the partner side it can access that country's national tax credits and funding.
Which countries can the UK co-produce with?
The UK has 12 bilateral treaties: Australia, Brazil, Canada, China, France, India, Israel, Jamaica, Morocco, New Zealand, the Occupied Palestinian Territories and South Africa. On top of that, the European Convention on Cinematographic Co-production covers bilateral co-productions with other signatory countries (Ireland, Spain, Italy, Germany, the Netherlands, the Nordics and more) and any three-way co-production between signatories. This calculator covers Canada, France and the European Convention countries.
What's the minimum share?
UK-Canada: at least 20% each, including any third co-producer. UK-France: between 20% and 80%. European Convention, revised version: 10% to 90% for two partners, 5% to 80% for three or more. The original 1992 Convention still applies if any partner hasn't ratified the revised one (France, Germany and Türkiye haven't): 20% to 80% for two partners, 10% to 70% for three or more.
What is the European points table?
Convention co-productions have to qualify as a European work. Under the revised Convention a fiction feature needs 16 of 21 points: director 4, writer 3, composer 1, the three leading roles 3, 2 and 1, heads of cinematography, sound, editing and production or costume design 1 each, and studio or shooting location, VFX location and post location 1 each. The original Convention needs 15 of 19. Animation (15 of 23) and documentary (8 of 16) have their own tables. The authorities can accept fewer points if the film still has a clear European identity.
Does the creative split have to match the money?
Broadly, yes. Each co-producer has to make an effective technical and creative contribution in proportion to its financial share. A 40% UK partner with no British key creatives would raise questions.
Where does the film have to be made?
Under the Canada and France treaties, in the co-producing countries, with most of the work in the country putting in the most money; filming elsewhere needs approval. Under the European Convention, filming can happen anywhere as long as the points add up, with up to 30% of the budget spent filming outside the co-producing countries. Post-production outside them needs permission.
Can a partner put in money only?
Sometimes. The European Convention allows a finance-only minority partner putting in 10% to 25%. The UK-France agreement allows 20% to 30%, case by case and balanced between the two countries. The Canada treaty has no finance-only route. The calculator assumes every partner makes a creative contribution.
Not a co-production? You can still shoot in the UK.
A foreign film can also shoot in the UK through a UK service company and claim UK tax relief by passing the BFI cultural test. See our tax relief calculator and UK-Canada production page.
Looking for a UK co-producer? Send us the project
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