The Portugal Film Commission (PFC) was established in 2019 and is organised under the Ministry of Culture and Tourism. The PFC offers a broad range of support to the film and audiovisual sector, such as information, contacts, promoting partnerships for filming in Portugal and providing financial incentives. The PFC offers 2 highly competitive incentives for film makers, representing one of the most competitive financial incentive systems in Europe. First, the Film Shooting and Production Incentive, also known as Cash Rebate. It offers a cash rebate of 30% for cinema, audiovisual and VOD Productions and co-productions with a total budget for 2024 of €14 million. Second, the Cash Refund, for productions with a high-cost productions. The available annual budget of the Cash Refund is €20 million.