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‘Frankenstein’ to ‘Wednesday’ and ‘The Last of Us’: How Aggressive Incentives Have Resulted in a Boom in International Filming

Movies & TV
‘Frankenstein’ to ‘Wednesday’ and ‘The Last of Us’: How Aggressive Incentives Have Resulted in a Boom in International Filming
Despite President Trump routinely reinforcing his threat to impose a 100% tariff on movies produced outside the U.S., productions big and small continue to look for the best locations to shoot abroad, with Europe remaining a leading destination for major Hollywood projects. Last year, Brady Corbet’s epic “The Brutalist” made headlines during awards season when the director openly spoke about the benefits of filming in Budapest, Hungary. His partner, director Mona Fastvold, also shot her awards-hopeful “The Testament of Ann Lee” in the Hungarian capital.

It’s not only Hungary reaping the benefits. Scotland has also welcomed a heap of major Hollywood productions in recent years, with Guillermo del Toro’s “Frankenstein” and Destin Daniel Cretton’s “Spider-Man: Brand New Day” shooting in the country over the last year. A recent study by the BBC reported the positive impact its hit TV show “The Traitors” brought to Scotland: a whopping £21.8million ($28.5 million) injected into the local economy. A representative for Screen Scotland also highlighted that productions like “Frankenstein” boost talent development through on-set training programs.

With cash and tax rebates becoming more and more aggressive and crews more and more experienced in multiple countries around the world, there is a wealth of options when it comes to where to take production.
As leading figures in the industry prepare to attend this year’s Focus production conference, taking place in London on Dec. 8-9, Variety gathered a list of some of the rising international shooting destinations:

Gosford House, Scotland
Scotland, like all nations in the U.K., offers a cash rebate of up to 25% of qualifying expenditure, with the tax relief capped at 80% of core expenditure. The country has seen a boom in international productions in recent years, with its three main cities — Glasgow, Edinburgh and Aberdeen — doubling for other international locations for films like “The Running Man,” “Indiana Jones and the Dial of Destiny” and “Spider-Man: Brand New Day.”
Although the country has seen its number of studios grow in recent years to keep up with demands from international productions, particularly major streamers, its natural scene and many castles have remained a great draw. Located in East Lothian just outside Edinburgh, Gosford House provided many of the exterior shots of Victor Frankenstein’s childhood residence in del Toro’s “Frankenstein.” The iconic property has also been seen in many other high-profile productions, including Apple TV’s “The Buccaneers” and hit Scottish TV series “Outlander.”
Strathspey Railway, Scotland
A growing global sensation, BBC’s reality show “The Traitors” is filmed in Scotland, having shot its big final mission showpiece on the iconic Strathspey Railway. The steam train is based in Aviemore, a town in the Cairngorms National Park in the Scottish Highlands, popular for its stunning natural scenery. The railway line and its historic 19th-century platforms also played a vital part in the beloved highlands-set drama “Monarch of the Glen,” starring “Downton Abbey’s” Julian Fellowes, with the fictional Glenbogle station used for the series — still visited by fans from around the world.
Canmore, Alberta,  Canada
The Canadian province of Alberta offers a tax credit rate of either 22% or 30% on eligible productions. The town of Canmore is known for its impressive Rocky Mountains, rugged peaks and turquoise rivers. Located just outside of the Banff National Park, the location offers the benefits of a similar landscape without the added bureaucracy.
HBO’s hit show “The Last of Us” was filmed in over 180 locations across Alberta, becoming the largest production in the province’s history and one of the biggest in Canada. In the show, Canmore was transformed into the post-apocalyptic society of Jackson, Wyoming. Cast and crew have often listed the location as one of their favorites in Canada, with the cozy, private feel of the town and the stunning natural scenery proving great draws.

Ko Samui, Thailand
Thailand offers a cash rebate of up to 30% for foreign film productions with local expenditures of approximately $1.4 million or more. The Southeast Asian country skyrocketed in popularity earlier this year when it hosted the latest season of the hit HBO show “The White Lotus,” but it has long been a popular destination for international productions thanks to its diverse mix of beaches, mountains, jungles and large cities.
Ko Samui is the third-largest island in the country but remains small enough to be circumnavigated in just a couple of hours by motorbike or car, making neighboring locations easy to access. The island is home to the main “The White Lotus” location: the Four Seasons, a world-class luxury resort perched on a private hillside overlooking the Gulf of Thailand with panoramic sea views, lush coconut groves and secluded beachfront settings ideal for high-end productions. Nearby, one can also find the popular Fisherman’s Village, a charming coastal street lined with old wooden shop-houses, local markets and beachfront cafés.
Riga, Latvia
Latvia offers a cash rebate program of 20% for local spend and 30% for wages. That sum can be combined with a rebate provided by the Riga Film Fund, as long as 50% of the total budget is confirmed before application.
Riga has increased in popularity in recent years, much thanks to how easily it can double for other major European cities like Warsaw, Berlin, London and Zurich. Riga also offers a coastline in the district of Kurzeme, and sprawling forests in Latgale, making it a versatile location.
Latvia has recently welcomed high-profile international indie productions like Kristen Stewart’s directorial debut “The Chronology of Water” and Sergei Loznitsa’s “Two Prosecutors.”
Cantacuzino Castle, Romania
The recently revamped Romanian cash rebate program offers returns of 30% of expenditure, covering eligible expenses incurred in the country. The rethinking of the program comes as an effort to attract more international productions to the country at the crossroads of Central, Eastern and Southeastern Europe, especially in the light of the war in Ukraine. Recently, Romania was chosen as a key location for the Netflix series “Wednesday,” which turned the Cantacuzino Castle in Bușteni into Nevermore Academy. The palace is located against the Carpathian Mountains and its lush forests, mixing the sharp edges of neo-Romanian architecture and vast natural landscapes. It is also somewhat conveniently located at two hours, 30 minutes away from the capital, Bucharest.

Auckland, New Zealand
The New Zealand Film Commission recently made changes to its rebate program to incentivize a sector that generates almost $2 billion yearly for the country. The rebate, currently sitting at 20% with a possible 5% uplift for international productions, is simple to claim and not tied to tax, with the New Zealand dollar offering excellent value for international productions. The new program has also lowered the threshold for qualifying projects to a $2.6 million minimum, lowered from $8.5 million. The city of Auckland is a popular shooting destination thanks to its geographical diversity — with plenty of urban landscapes, forests, coastlines, black sand beaches and volcanic fields within a short drive from the center — but also because of its wealth of studios and post-production facilities. This year, the city has housed shoots for “Predator: Badlands” and Netflix’s “East of Eden” series.

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