Key points
The Czech incentives scheme, governed by Act No. 496/2012 (on Audiovisual Works and Support for Cinematography) and administrated by the Czech Film Fund, offers filmmakers cash rebates on qualifying Czech and international spend.
| Applies to film and TV, including all post-production work |
| 20% rebate on qualifying Czech spending |
| Up to 10% rebate on qualifying international spend (calculated as 66% rebate on withholding tax paid in the Czech Republic by international cast & crew) |
| Minimum expenditure levels and cultural test required |
| CZK 150m cap on per-project grant (valid as of January 2nd, 2023) |
| No sunset date |
| Czech Film Fund presentation in the credits |