Film in Malaysia Incentive (FIMI): the 30% cash rebate for animation
Producing animation in Malaysia can qualify for a cash rebate from the Film in Malaysia Incentive (FIMI), run by FINAS. This guide explains the main rules in plain language. Always confirm the latest terms with FINAS before you plan a budget.
What FIMI is
The Film in Malaysia Incentive (FIMI) is a cash rebate offered by the Malaysian government and administered by FINAS. It is designed to attract film, television and animation productions to spend their production budgets in Malaysia.
For our clients, it means that animation produced at Mirayi in Malaysia can qualify for a 30% cash rebate on the qualifying Malaysian spending of a service project. Financial benefits can also include access to MDEC and FINAS funding.
The key rules in plain language
This is a summary of the published general terms. It is not legal or financial advice, and terms change.
- The rebate: 30% of Qualifying Malaysian Production Expenditure (QMPE), with up to an additional 5% for projects that pass the Cultural Test.
- What counts: money spent and paid in Malaysia on production and post-production activity. Spending outside Malaysia does not count.
- Who applies: a Malaysian production company with a valid FINAS production licence. A foreign producer can appoint a Malaysian production services company under a production services or co-production agreement. The applicant must own the intellectual property rights to the project.
- Animation: animated programmes are eligible. Series need at least two episodes, and animated episodes can be as short as 2 minutes. Feature films must be at least 60 minutes.
- Minimum spend: minimums apply and depend on the applicant type and the activity (production, production plus post-production, or post-production only). In the terms we reviewed they were higher for foreign applicants than for domestic ones.
- Timing: apply for the Provisional Certificate before production spending begins, then for the Final Certificate after completion. Due diligence typically takes 2 to 4 months, and audit fees are deducted from the rebate.
- Payment: paid in Malaysian ringgit to a Malaysian bank account.
- Credits: approved projects credit FINAS and FIMI in the end credits.
What this means for your animation project
- Talk to us before production starts. The Provisional Certificate has to come first, so planning early protects the rebate.
- Budget the rebate carefully. It covers qualifying Malaysian spending only, and it is paid after the project is completed and checked, so plan your cash flow.
- Use a licensed Malaysian studio. Mirayi has MSC Malaysia status and a FINAS licence, and we regularly produce service work for international clients. See our 3D animation outsourcing page for what we make.
Official sources
Read the current terms and guidelines on the official FIMI site: filminmalaysia.com. The general terms and conditions we summarised are published there.
Frequently asked questions
What is the Film in Malaysia Incentive (FIMI)?
FIMI is a Malaysian government cash rebate programme for film and TV productions, including animation, that spend money in Malaysia. It is administered by FINAS, the National Film Development Corporation of Malaysia.
How much is the rebate?
The published general terms give a 30% cash rebate on Qualifying Malaysian Production Expenditure (QMPE). Projects that pass the Cultural Test can receive up to an additional 5%. The rebate applies to qualifying spending in Malaysia, not to your whole budget.
Is animation eligible?
Yes. The terms count animated programmes: a single-episode programme can be animated, a series needs at least two episodes, and animated series episodes can be as short as 2 minutes. A feature film must run at least 60 minutes.
Is there a minimum spend?
Yes, and it depends on the type of applicant and the activity. In the terms we reviewed, foreign applicants needed at least RM 5 million of qualifying production spending, and RM 1 million for post-production only. Thresholds can change, so check the current FINAS terms.
When do I apply?
Before your project starts spending in Malaysia. FINAS first issues a Provisional Certificate, which does not guarantee payment. After the project is finished, you apply for the Final Certificate. Due diligence typically takes 2 to 4 months, and audit fees are deducted from the rebate.
Can Mirayi guarantee my project qualifies?
No. FINAS decides eligibility. We can explain how a service project with a Malaysian production company works in practice, and what your plan needs to look like, before you commit.