Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

TWENTIETH CONGRESS
First Regular Session

House Bill No. 184

Introduced by: HON. VINCENZO RENATO LUIGI VILLAFUERTE

EXPLANATORY NOTE

The Philippines is endowed with rich cultural heritage, diverse natural landscapes, and
a growing pool of creative talents, making it an ideal location for film and media production.
Recognizing the global rise of the creative economy, the government has a strategic
opportunity to position the country as the premier filmmaking hub in Asia.

This bill seeks to institutionalize a comprehensive film and media production incentive
program, consistent with the country’s existing legal framework and development goals. It
complements the Republic Act No. 9167, or the Film Development Council of the
Philippines (FDCP) Act of 2002, which established the FDCP to develop and promote the
film industry, and supports the thrusts of the PI ne Development Plan (PDP) 2023-2028
emphasizing innovation, creative industries, and investments.

Furthermore, this Act aligns with the Ease of Doing Business and Efficient
Government Service Delivery Act of 2018 (RA 11032) by providing a fast-tracked, one-stop
permitting process through the Film Philippines Office (FPO), reducing bureaucratic barriers
that currently hamper investment.

The incentive scheme, modeled after successful international best practices, aims to
encourage both foreign and local investments by offering competitive cash rebates, VAT
refunds, and duty-free importation privileges. These financial incentives are crucial in
attracting large-scale productions, generating employment, and nurturing the local film
ecosystem.

The creation of Creative Production Zones (CPZs) under the joint oversight of the
Philippine Economic Zone Authority (PEZA) and the Department of Trade and Industry (DTI)
draws from the country’s proven experience with economic zones, such as the IT Parks and
Ecozones established under RA 7916, the Special Economic Zone Act of 1995, providing
plug-and-play infrastructure and tax holidays that significantly reduce operational costs.

Moreover, this bill promotes sustainable “green filmmaking” practices in line with the
Philippine Green Building Code (RA 9003) and international environmental standards,
ensuring the industry’s growth does not come at the expense of ecological .

By investing in skills development and inclusive workforce participation, this Act
supports the goals of the Philippine Labor Code and the Technical Education and Skills



Development Authority (TESDA) programs, ensuring Filipino workers are equipped for the
evolving demands of the creative economy.

Ultimately, the enactment of this law will create a vibrant film production ecosystem
that boosts tourism, preserves cultural identity, and strengthens the country’s soft power
globally. Its passage will also advance the government’s agenda to diversify the economy,
create high-value jobs, and integrate the Philippines into the international creative industries
network.

In view of these considerations, the immediate approval of this bill is earnestly sought.

=

HON. VINCENZO RENATO LUIGI VILLAFUERTE
District 2, Camarines Sur



Republic of the Philippines
HOUSE OF REPRESENTATIVES
Quezon City

TWENTIETH CONGRESS
First Regular Session

House Bill No, 184

Introduced by: HON. VINCENZO RENATO LUIGI VILLAFUERTE

AN ACTESTABLISHING A FILM AND MEDIA PRODUCTION
INCENTIVE PROGRAM TO ATTRACT FOREIGN AND DOMESTIC
INVESTMENTS, DECLARING SPECIAL FILM ECONOMIC ZONES, AND
POSITIONING THE PHILIPPINES AS THE FILMMAKING HUB OF ASIA

Section 1. This Act shall be known as the "Philippine Film and Creative Production Incentives
Act of 2025."

Section 2. It is the policy of the State to promote the Philippines as a global center for film,
television, digital content, and post-production by attracting international investments,
boosting tourism, generating employment, and showcasing Filipino talent and natural beauty.
The State shall establish a globally competitive incentive system, integrated creative
infrastructure, and streamlined permitting to transform the country into the filmmaking hub of
Asia.

Section 3. This Act aims to:

a. Attract foreign and domestic producers of film, television, animation, and digital
content;

b. Provide tax and cash incentives for qualified production expenditures in the
Philippines;

c. Establish Creative Production Zones (CPZs) with ready-to-use studios and production
facilities;

d. Support Filipino film professionals and small and medium enterprises through skills
development and access to co-productions;

e. Promote cultural diplomacy, tourism, and the preservation and promotion of Filipino
culture, heritage, and identity.

Section 4. This Act applies to both foreign and local production companies engaged in
producing a wide range of media content, including feature films, television series or streaming
content, documentaries, commercials, music videos, animation and visual effects (VFX), as
well as virtual production and video games that include cinematic segments.

Section 5. Qualified productions that meet the required spending and hiring criteria shall be
entitled to several incentives. These include a cash rebate of up to 25%, composed of a 20%
base rebate on Qualified Philippine Expenditures (QPE) and an additional 5% bonus for


productions that feature Filipino cast and crew exceeding 60% of the workforce, shoot in
underserved provinces or heritage sites, or promote Filipino culture, locations, or historical
narratives in their storylines. Eligible productions will also receive a value-added tax (VAT)
refund on qualified local goods and services directly used in the production.

Furthermore, they are entitled to duty-free importation of production equipment for an initial
period of 12 months, which can be extended upon request.

Lastly, productions can benefit from a fast-tracked, one-stop online film permitting program
managed by the Film Philippines Office (FPO), guaranteeing permit approval within ten (10)
working days for all national and local government permits.

Section 6. Qualified Philippine Expenditures (QPE) refer to expenses incurred within the
Philippines that include salaries for Filipino cast, crew, and production teams; rental of
equipment and soundstages; location fees; post-production services such as editing, visual
effects, animation, and sound mixing; as well as hotel accommodations, catering,
transportation, logistics, set construction, costumes, and props. These expenditures are
consistent with the PEZA incentives framework under RA 7916, or the Special Economic Zone
Act of 1995, which governs qualified expenditures and investment incentives in economic
zones.

To qualify for incentives, productions must meet minimum spending thresholds, consistent
with international best practices and adapted to local economic standards: US$500,000 for
foreign films, US$300,000 for streaming or TV series, US$200,000 for animation and visual
effects, and US$100,000 for commercials.

Section 7. Philippine Economic Zone Authority (PEZA) and the Department of Trade and
Industry (DTI) to designate and develop Creative Production Zones (CPZs) in strategic
locations such as Camarines Sur, Cebu, Bohol, Batangas, and Pampanga. This is in line with
the PEZA’s mandate under RA 7916 to establish special economic zones and promote
investments by providing fiscal and non-fiscal incentives. These CPZs shall offer plug-and-
play soundstages and post-production hubs, equipped with SG connectivity and advanced
digital infrastructure. To further encourage sustainable industry growth, the zones will provide
a five-year tax holiday, consistent with incentives provided under the Tax Incentives
Management and Transparency Act (TIMTA) or Republic Act No. 11534, which modernizes
and streamlines tax incentive administration. The “green filmmaking” incentives support the
government's commitment to environmental sustainability as embodied in the Philippine
Development Plan and various environmental laws such as the Republic Act No. 9003
(Ecological Solid Waste Management Act).

Section 8. The Film Philippines Office (FPO) shall be established under the Department of
Trade and Industry (DT!), in partnership with the Film Development Council of the Philippines
(FDCP), which was created under Executive Order No. 770 (s. 2008). The FPO will serve as
the lead implementing agency, consistent with the FDCP’s mandate to develop and promote
the Philippine film industry. The FPO will administer incentive applications and compliance,
maintain a digital production portal for permits and rebates, accredit production service
providers and training institutions, and promote the Philippines as a filming destination,
thereby supporting the government's broader tourism promotion efforts under Republic Act
No. 9593 or the Tourism Act of 2009.



Section 9. The incentive fund and the development of Creative Production Zones (CPZs) shall
be supported through appropriations included in the General Appropriations Act (GAA).
Additional funding sources may include a portion of annual tourism promotion funds as
authorized under Republic Act No. 9593 (Tourism Act of 2009), as well as partnerships with
private sector developers and international streaming platforms, consistent with the principles
of public-private partnerships outlined in the Build-Operate-Transfer (BOT) Law (Republic
Act No. 6957, as amended).

Section 10. The Film Development Council of the Philippines (FDCP) shall establish a
National Film Skills Registry, conduct comprehensive training programs, and facilitate
intemational placements for Filipino film professionals, supporting labor provisions under the
Labor Code of the Philippines (Presidential Decree No. 442) and Republic Act No. 10911, or
the Anti-Age Discrimination in Employment Act. Furthermore, local government units with
significant filming activity shall be mandated to establish Film and Creative Workforce
Offfices, in line with their functions and responsibilities under the Local Government Code of
1991 (Republic Act No. 7160), to ensure localized support for workforce development in the
film and creative industries.

Section 11. The DTI, FDCP, PEZA, and Department of Finance (DOF) shall jointly issue the
necessary Implementing Rules and Regulations within ninety (90) days from the effectivity of
this Act.

Section 12. If any provision or part of this Act is declared unconstitutional, the remaining parts
or provisions not affected shall remain in full force and effect.

Section 13. All laws, executive orders, issuances, and rules and regulations inconsistent with
this Act are hereby repealed or amended accordingly.

Section 14. This Act shall take effect fifteen (15) days after its publication in the Official
Gazette or in a newspaper of general circulation.

Approved,