News
The program is open
The acceptance of applications no longer has to be interrupted thanks to an amendment to Act No. 496/2012 Coll., on Audiovisual Works and Support for Cinematography, approved by the Parliament on November 14, 2023. The program remains open and accepts applications on a rolling basis.
The new law will come into force January 1st, 2025
On October 25, 2024, the new Audiovisual Act went through the third reading in the Chamber of Deputies and headed to the Senate of the Parliament where it was approved on December 11, 2024. The President of the Czech Republic signed the new law on December 18. It will enter into force on January 1st, 2025. This law includes significant changes necessary to maintain the competitiveness of the Czech audiovisual industry:
Production incentives rise from the current 20% to 25%.
The 150m CZK cap on per-project grant is raised to 450m CZK.
The rate for animated and digitally produced projects increases to 35%.
Other changes will come into force in 2026.
Incentives and How They Work
The incentive program was developed by the Ministry of Culture and is administered by the Czech Film Fund (transformed into the Czech Audiovisual Fund from January 2025). The incentives apply to Czech and foreign audiovisual works produced in the Czech Republic.
Incentives take the form of a refund of up to 20% (for projects registered by the end of 2024), 25% and 35% (for projects registered beginning in 2025) of the eligible costs spent on audiovisual production. The cash rebate is paid directly to applicants through the Czech Film Fund after production is completed in the Czech Republic.
The production incentive program is unique in that, unlike subsidies, no financial aid is paid before the producer has invested (spent) its own funds in the Czech Republic. This investment is a purchase of Czech goods and services. This is followed by an audit of the funds spent.
The Czech Republic has been offering incentives for film and series production since June 2010, thus joining not only a number of European countries but also regions in the USA, Canada, and Australia that offer them. The aim of the incentives was to restore the competitiveness of the Czech audiovisual industry in Europe and internationally.
Please note all the forms are in the Czech language - you need a Czech service production company to enter the program.
Incentives apply to films intended for distribution in cinemas and to certain types of television production. These can be both domestic and international projects.
The first criteria is passing a cultural test as part of the registration process. The project must also meet the following minimum runtime and eligible expenditure criteria.
Criteria until the end of 2024
|
Eligible Projects |
Minimum Runtime |
Minimum Czech Spend |
Incentive Amount |
|---|---|---|---|
|
feature or animated film (cinema, TV) |
70 minutes |
CZK 15mil. |
20% |
|
documentary film (cinema, TV) |
70 minutes |
CZK 2mil. |
20% |
|
fictional TV series |
30 minutes x number of episodes |
CZK 8mil. x number of episodes |
20% |
|
animated series |
5 minutes x number of episodes |
CZK 1mil. x number of episodes |
20% |
Incentive Amounts
The amount of the incentive is calculated as a return on Czech and certain international eligible costs up to CZK 150 million per project.
The registration fee is CZK 30,000.
Incentive calculations are governed by European Commission rules
- The basis for the calculation can be a maximum of 80% of the total budget.
- The sum of all public aid paid out may not exceed 50% of the total budget.
|
Eligible Expenditures |
Brief Characteristics |
Incentive Amount |
|---|---|---|
|
Czech |
Goods and services provided and paid to companies or individuals registered to pay income tax in the Czech Republic |
20% |
|
International |
International costs paid to foreign cast and crew who pay withholding tax in the Czech Republic |
66% on the withholding tax actually paid in the Czech Republic |
Criteria for 2025
The parts of the Act with the changes listed in the table below will be brought into force January 1st, 2025. Other conditions remain the same as for projects registered until 2024.
|
Eligible Projects |
Minimum Runtime |
Minimum Czech Spend |
Incentive Amount |
|---|---|---|---|
|
feature film |
70 minutes |
CZK 15mil. |
25% |
|
fictional series |
30 minutes x number of episodes |
CZK 8mil. x number of episodes |
25% |
|
animated film |
70 minutes |
CZK 15mil. |
35% |
|
animated series |
5 minutes x number of episodes |
CZK 1mil. x number of episodes |
35% |
|
documentary film |
70 minutes |
CZK 2mil. |
25% |
| digital production | see relevant project type above | CZK 1mil. / CZK 1mil. x number of episodes |
35% |
Incentive Amounts
The amount of the incentive is calculated as a return on Czech and certain international eligible costs up to CZK 450 million per project.
The registration fee is CZK 30,000.
Incentive calculations are governed by European Commission rules
- The basis for the calculation can be a maximum of 80% of the total budget.
- The sum of all public aid paid out may not exceed 50% of the total budget.
|
Eligible Expenditures |
Brief Characteristics |
Incentive Amount |
|---|---|---|
|
Czech |
Goods and services provided and paid to companies or individuals registered to pay income tax in the Czech Republic |
25% / 35% |
|
International |
International costs paid to foreign cast and crew who pay withholding tax in the Czech Republic |
66% on the withholding tax actually paid in the Czech Republic |
Criteria from 2026
A complete amendment to the Audiovisual Act will enter into force on 1 January 2026. The main changes are listed in the following table.
|
Eligible Projects |
Minimum Runtime |
Minimum Czech Spend |
Incentive Amount |
|---|---|---|---|
|
feature film |
60 minutes |
CZK 18mil. |
25% |
|
fictional series |
20 minutes x number of episodes |
CZK 7.5mil. x number of episodes |
25% |
|
animated film |
60 minutes |
CZK 5mil. |
35% |
|
animated series |
5 minutes x number of episodes |
CZK 5m lump sum |
35% |
|
documentary film |
60 minutes |
CZK 2.5mil. |
25% |
|
documentary series |
20 minutes x number of episodes |
CZK 2.5mil. x number of episodes |
25% |
| digital production | see relevant project type above | CZK 5mil. lump sum |
35% |
Incentive Amounts
The amount of the incentive is calculated as a return on Czech and certain international eligible costs up to CZK 450 million per project.
The registration fee is CZK 60,000.
Incentive calculations are governed by European Commission rules
- The basis for the calculation can be a maximum of 80% of the total budget.
- The sum of all public aid paid out may not exceed 50% of the total budget.
|
Eligible Expenditures |
Brief Characteristics |
Incentive Amount |
|---|---|---|
|
Czech |
Goods and services provided and paid to companies or individuals registered to pay income tax in the Czech Republic |
25% / 35% |
|
International |
International costs paid to foreign cast and crew who pay withholding tax in the Czech Republic |
66% on the withholding tax actually paid in the Czech Republic |
Eligible Expenditures
What are Eligible Expenditures?
To be eligible, costs must be incurred after the date of the submission of registration papers (the “definitive date”). Costs incurred before this date are not eligible for projects registered before the end of 2025. Projects registered in the Production Incentive Program from 2026 onwards can claim costs incurred up to 6 months before the date of registration. Detailed conditions will be published in 2025.
Czech Eligible Expenditures
For the purposes of the program, this is payment for supplies of goods and services directly related to the implementation of the project purchased in the Czech Republic from entities that have their registered office, place of business, or permanent residency in the Czech Republic, and have their tax domicile in the Czech Republic.
International Eligible Expenditures
These are royalties paid by the applicant (producer) to actors and crew members who are foreign nationals or persons who do not have permanent residency in the Czech Republic whose income is derived from sources in the Czech Republic and is therefore subject to a 15% withholding tax.
What Expenditures are Ineligible?
- material performance provided for the purpose of implementation of the project by a third party who is a co-producer or co-organiser of the project, where the applicant did not pay the price for such performance;
- material performance provided by the applicant for the purpose of implementation of the project, particularly the use of the applicant’s own production capacities;
- interest on loans and advances;
- costs of purchase of receivables;
- bank charges, with the exception of charges associated with the keeping of project bank accounts;
- value-added tax (VAT), with the exception of justified cases where the applicant is not entitled to a deduction of, or is not a payer of, the value-added tax;
- contractual fines, default interest and late charges, severance pay, compensation of material and immaterial loss;
- the purchase price of real estate;
- acquisition costs of tangible assets which are depreciated by the applicant in accordance with Act No. 586/1992 Coll. on Income Taxes, as amended;
- acquisition costs of movable tangible assets and sets thereof with a useful life longer than one year, if they are not accounted for as assets within the meaning of Section 9(1)(g) of the Decree of the Ministry of Finance No. 500/2002 Coll., as amended;
- depreciation of tangible and amortisation of intangible assets and the residual price of such assets;
- costs of the development of the incentivised project to the extent of remuneration for the creation of the script and procurement of the funding of production of the audiovisual work;
- the applicant’s operating expenses not associated solely with the incentivised project;
- distribution and selling costs, costs of promotion, marketing and public relations;
- litigation and arbitration costs, including court and other fees and attorney’s fees associated with litigation and arbitration;
- costs of the reimbursement of travelling expenses of the crew and actors during their stay outside the territory of the Czech Republic;
- staff costs which are not mandatory for employers under the law (such as contributions to additional pension insurance, life insurance, birthday/anniversary gifts, contributions for recreation, etc.);
- income tax, road tax, real estate tax, real estate acquisition tax, excise tax and customs duty;
- costs incurred by the applicant in connection with payment of pain and suffering, compensation for work-related injuries, lost earnings, etc.;
- scholarships or other similar payments;
- costs of donation SMS and MMS;
- costs of alcoholic beverages and tobacco products;
- the applicant’s membership fees in registered associations or other legal entities;
- emoluments paid to the applicant’s statutory body or to members of its statutory or supervisory body for the exercise of their office;
- reserves for exceeding the budget or reserves created for other purposes;
- paid advances for the supply of goods and services;
- exchange rate losses; and
- any costs associated with the shooting of the audiovisual work whose realisation is the subject matter of the incentivised project if the applicant notifies the Fund at the time of submission of the incentivised project listing application, or at a later time within the period during which he is obliged to realise, in accordance with the incentivised project listing certificate, the minimum number of shooting days specified in such certificate, that the shooting is not a part of the incentivised project.
Culture Test
Part of the registration process, which is the first phase of applying for a production incentive, is the culture test.
The Czech Audiovisual Fund Production Incentive Committee, whose members are named by the Minister of Culture based on recommendations from professional organizations, evaluates the culture tests.
The culture test forms for various types of projects, together with the application for registration, can be downloaded in Czech at the Czech Audiovisual Fund website.
How and Where to Apply
Project Registration
Projects can be registered throughout the year.
Your Czech production service company will submit:
- completed culture test
- project synopsis (translated into Czech)
- Czech version of the script
The culture test is evaluated by a Czech Audiovisual Fund committee. The incentives department will inform your Czech service production company of the results.
Once you've received the registration confirmation, you can then request your project listing and incentive allocation.
Expenses incurred after the day the registration documents are submitted (the “definitive date”) are eligible; expenses incurred prior to this day are not eligible. This is valid for projects registered by the end of 2025.
For projects registered from 2026 onwards, costs incurred up to 6 months before the application for registration can be claimed. Details will be published in 2025.
The registration request form and the culture test forms for various project types can be downloaded in Czech from the Czech Audiovisual Fund website.
For more information about registration, please contact the Production Incentives Department
E-mail: pavla.mrazkova@fondkinematografie.cz
Tel.: +420 778 718 541
Project Listing
(Rebate Allocation)
The project listing application can be submitted at any time throughout the year. However, the timing of the application is important.
- Within 4 months of submitting the project listing application, at least 10 shooting days in the Czech Republic must have been completed (for a Eurimage project, the deadline is 9 months). The latest that an application may be filed is on the 10th day of shooting in the Czech Republic.
Your Czech production service company will submit the following:
- shooting schedule
- budget for overall and eligible expenses
- financial plan
Based on this information, the Czech Audiovisual Fund allocates the estimated funds for the rebate for the applicant.
The project registration application can be downloaded in Czech from the Czech Audiovisual Fund website.
Application for Payment
Applications for payment of the incentive must be made within 4 years (3 years for projects registered beginning in 2026) of the issue of the Registration Certificate.
Information on all the documents that need to be attached to the application can be found on the form. The most important documents are:
- an account of eligible costs and an auditor's verification report
- the co-production contract (if the applicant is also a co-producer)
- service contract
For projects registered by the end of 2025, two applications may be submitted for incentives:
- the first application after the completion of the filming or after the minimum eligible costs have been spent
- the second application after all work in the Czech Republic has been completed.
For projects registered from 2026, one application may be submitted for incentives.
Credits
In the end credits of the projects registered until the end of 2024, please state:
Filmed in the Czech Republic with Production Incentives from the Czech Film Fund.
Logo of the Czech Film Fund.
In the end credits of the projects registered from 2025, please state:
Filmed in the Czech Republic with Production Incentives from the Czech Audiovisual Fund.
Logo of the Czech Audiovisual Fund.
