Published on · 3 min read · Polarys team

Filming in Sicily in 2026: the 40% tax credit, permits and what nobody tells you

A practical guide for producers who want to shoot in Sicily: how Italy's international tax credit works, the regional fund, permits and the details that make the difference.

Polarys crew filming by the Temple of Concord in Agrigento

From our base in Agrigento we handled location management for Il giudice e il suo assassino for Rai Fiction, local production for Pirandello. Il gigante innamorato for Italian International Film and Rai Fiction, and coordination in Syracuse, Noto and Marzamemi for Una favola siciliana for Sky Arte and Dolce & Gabbana. More and more foreign producers write to us with the same question: is it worth shooting in Sicily?

Almost always, yes. But it pays to arrive with the numbers straight.

The international tax credit: 40%

In 2026 Italy keeps a 40% tax credit on eligible spend made in the country by foreign productions. The essentials:

  • It is claimed by the Italian executive production company, not by the foreign producer. That Italian company cannot hold rights in the work.
  • Minimum eligible spend is €250,000, and the money must be spent in Italy with suppliers taxed there.
  • For above-the-line personnel not resident in the European Economic Area, the rate drops to 30%.
  • There is an annual cap of €20 million per company or group, and total public support cannot exceed 50% of the cost of the work.
  • In 2026 the application window ran from 3 June to 31 August, with €100 million in the first round. The preliminary application goes in no more than 90 days before shooting starts, the final one within 180 days of wrap.

In plain terms: if your shoot leaves €500,000 of eligible spend in Italy, the credit can be around €200,000. It does not arrive the next day, but it changes the budget.

The Sicilia Film Commission fund

The Sicilian Region also runs a €15 million fund for 2025-2027, managed by the Sicilia Film Commission, with non-repayable grants for features, series, documentaries and shorts shot on the island. Hiring Sicilian crew and talent weighs heavily. The next window runs from 1 February to 15 March 2027, with applications sent by certified email (PEC).

Permits: what to know

  • Public space: each municipality handles its own permits, and timings vary a lot from town to town.
  • Archaeological parks, such as Agrigento's Valley of the Temples, have their own procedures and fees. Apply early.
  • Drones: the operator must be registered on D-Flight and respect restricted zones, which are common in Sicily near airports and bases.
  • Private properties: palazzi, farmhouses and Liberty villas are usually rented by the day, with clear rules on hours and headcount.

What nobody tells you

  • Distances are deceptive. On the map everything is close, but Agrigento to Etna is well over two hours by road. Group your locations by area.
  • August is tricky. Heat, Ferragosto and half the country on holiday. May, June, September and October give better light and availability.
  • Local rhythm is real. Many offices close in the middle of the day. A permit not requested before one o'clock can wait until tomorrow.
  • Food is part of the shoot. Visiting crews remember it almost as much as the locations. Good catering and proper breaks improve the mood on set.

What we do

Through our Fixer Sicily brand we support film, TV and commercial productions: locations, permits, local crew, logistics and handling the tax credit with the executive production company. And because Polarys also has offices in Valencia and Castellón, we speak the language of Spanish producers, quite literally.

If you are thinking about shooting on the island, get in touch with rough dates and the type of project.

Figures based on the rules in force in October 2026 (Italian Ministry of Culture and Sicilian Region). Check them before closing your budget.

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