Eligibility and amount

How to qualify

Pass a cultural test and meet following minimum runtime and expenditure criteria (exchange rate as of August 3, 2017):

Eligible projects Minimum runtime Minimum Czech spend
Feature, animation and TV films 70 minutes CZK 15m
Documentary films 70 minutes CZK 2m
Fictional TV series 30 minutes per episode CZK 8m per episode
Animated series 5 minutes per episode CZK  1m per episode

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 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 %

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