CZ / 25% rebate in the Czech Republic
2025 / update
FROM 2025 THE PRODUCTION INCENTIVES ARE 25%!
A SIMPLE PROCESS WITH NO HIDDEN FEES & DEDUCTIONS
Solely post-production projects (without principal photography in CZ) and/or Animated projects even 35%.
The 150 mil CZK (6 mil EUR) cap on per-project grant is raised to 450m CZK (18 mil EUR).
The Chamber of Deputies of the Parliament of the Czech republic has just approved an amendment to the Audiovisual Act. The Czech Film Fund transforms into Czech Audiovisual Fund. It will be able to support not only the „big screen“, but also the „small screen“ and gaming.
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With a guaranteed state subsidy, the Fund now operates with annual budget of approximately 59 mil EUR. The new legislation also introduces a more flexible process of allocating film incentives, with a stable amount earmarked for this rebate for the upcoming years.
WHAT’S NEW IN THE APPLICATION PROCESS
- registration possible at any time of the year
- Allocation of rebates possible at any time of the year, but no sooner than 3 months before the start of the filming in the Czech Republic and no later than the first day of shooting in the Czech Republic.
- Service agreement sufficient
WHAT IS SUPPORTED
- Feature, animation and documentary films (runtime of at least 70 minutes)
- Scripted television – films (runtime of at least 70 minutes) and episodic TV (runtime of at least 30 minutes per episode)
- Animated TV series of at least 13 episodes (runtime of at least 4 minutes per episode)
HOW MUCH WE CAN GET
- 25% rebate of qualifying Czech costs for Feature Films, TV Series and Documentaries
- 9.9% rebate of qualifying Int Costs if 15% withholding tax was paid in the Czech Republic
- 35% rebate on animation projects & solely postproduction projects (no shooting in CZ)
- Maximum eligible costs set at 80% of the total budget
- Incentive paid as cash rebate, two payments of rebate possible (shooting period, post period)
- Max subsidy per project: 450 mil CZK / approx. 18 mil EUR
HOW TO QUALIFY
- Pass a cultural test
- Minimum eligible costs in the Czech Republic:
- CZK 15 million (EUR 588.000) for a feature, animated or TV film
- CZK 2 million (EUR 78.000) for a theatrical documentary
- CZK 8 million (EUR 314.000) per episode of TV serie
- CZK 1 million (EUR 39.000) per episode of animated serie
- We need to provide financial information about the project plus audited statements demonstrating the eligible costs incurred