Eligibility and amount

How to qualify

Pass a cultural test and meet following minimum runtime and expenditure criteria:

Eligible projects Minimum runtime Minimum Czech spend
Feature, animation and TV films 70 minutes CZK 15m (USD 594,300 / EUR 555,000)
Documentary films 70 minutes CZK 2m (USD 79,200 / EUR 74,000)
Fictional TV series 30 minutes per episode CZK 8m per episode (USD 316,700 / EUR 296,000)
Animated series 5 minutes per episode CZK  1m per episode (USD 39,600 / EUR 37,000)

Eligible costs and amount of rebate

To be eligible costs must incurre after the date of the submission of registration papers (the ‘definitive day’); costs incurred before that date are not eligible.

Expenditure Brief characteristics Rebate
Czech Goods and services provided and paid to companies or individuals registered to pay income tax in the Czech Republic are eligible for a rebate of 20%. 20 %
International International costs paid to foreign above-the-line cast and crew who pay withholding tax in the Czech Republic are eligible for a rebate of 66% on the withholding tax actually paid. 66 %
Not eligible a) Depreciation/amortisation of tangible and intangible fixed assets; b) Purchase of tangible and intangible fixed assets; c) Costs of project development, to the extent of the funds available for project financing; d) Applicant’s operating costs not relating exclusively to the project; e) Provisions for expenses beyond budget; f) Costs of distribution, sales and marketing; g) The crew’s and actors’ travel allowances when shooting outside the Czech Republic; h) Customs duty; i) Value added tax. 0 %

If you would like to apply for the rebate, please contact us or see our industry directory for local partners who can help you.

For further information and application forms (in Czech only) see also www.fondkinematografie.cz