Reported UK company filings put spending associated with both seasons of Andor at $705.5 million, but that is not a one-season budget or a clean, audited comparison with every Star Wars production. A 2025 report attributes $7.2 million of the total to earlier Obi-Wan Kenobi work, leaving about $698.3 million associated with Andor by subtraction. The same report gives a lower net-spending figure of $552.4 million after reimbursements, tax credits, insurance and a pandemic-grant payment.
What does the $705 million figure mean?
The $705.5 million figure is reported as total spending associated with two seasons of Andor in company statements covered by secondary reporting in 2025. It is not the stated budget for one season. The underlying accounts were not directly examined for this article, so the figure should be understood as a reported accounting total rather than an independently verified final production cost. The 2025 report on the company filings is the source for the breakdown.
That report says $7.2 million related to Obi-Wan Kenobi work completed before the production company shifted to Andor. Subtracting that amount from $705.5 million yields approximately $698.3 million associated with Andor. This subtraction is a calculation from the reported figures, not a separate official budget announcement.
Why is the reported net figure lower?
The same coverage gives $552.4 million as net spending after reimbursements, tax credits, insurance and a pandemic-grant payment. That figure is not interchangeable with the reported $705.5 million spending total: one is described as a gross-associated spending figure, while the other reflects receipts and credits reported against costs. The report does not justify treating the difference as money simply paid back by the UK government.
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UK high-end television relief has specific rules. HMRC says eligible core costs include pre-production, principal photography and post-production, and caps the additional deduction at the lower of 80% of total core costs or UK core costs. A production loss may be surrendered for a payable credit subject to the rules. These mechanics explain why gross spending and net cost can differ, but they do not independently confirm what relief Andor claimed or received. HMRC guidance on high-end television relief
Is Andor the most expensive Star Wars project?
The claim is defensible only with a clear scope: the reported spending for both seasons of Andor exceeds commonly cited reported production costs for individual Star Wars films. It is not an audited, like-for-like ranking of every Star Wars project. A two-season television series and a single feature differ in format and duration, and public budget figures may use different accounting periods, cost scopes and treatments of tax relief.
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Disney describes Andor as a Lucasfilm original series for Disney+, created by Tony Gilroy and set before Rogue One: A Star Wars Story. Its official press material lists 12 episodes in season one. Comparing costs per episode or per hour could help account for format, but only if runtimes and cost inputs are documented on a consistent basis; the figures cited here do not provide that basis. Disney+ Press material for Andor
Independent reader supportYour contribution helps us test, update, and keep practical guides available for everyone.How to read the budget claims
- $705.5 million: reported spending associated with both seasons in company statements, as covered in 2025 secondary reporting.
- $7.2 million: amount that report attributes to earlier Obi-Wan Kenobi work.
- About $698.3 million: the approximate Andor-associated total after subtracting the reported Obi-Wan Kenobi amount.
- $552.4 million: the report’s net-spending figure after described receipts and credits, not the gross spending total.
The reporting identifies company statements as its basis, but the figures should not be presented as a Disney-announced budget or as a final audited total covering every later expenditure. Companies House overview for E&E Industries (UK) Limited
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