Services

Czech republic production incentives

CZECH REPUBLIC CASH REBATE

The Czech incentives scheme is administrated by the Czech Film Fund and offers filmmakers cash rebates on qualifying Czech and international spend.

The scheme is governed by Act No. 496/2012 (on Audiovisual Works and Support for Cinematography).

For what
  • Feature, animation and documentary films (runtime of at least 70 minutes)
  • Fictional TV content - films (runtime of at least 70 minutes) and TV series (runtime of at least 30 minutes per episode)
  • Animated series (runtime of at least 5 minutes per episode)

HOW MUCH
  • 20% rebate on qualifying Czech costs
  • 66% rebate on withholding tax paid in the Czech Republic
  • CZK 150m cap on per-project grant (valid as of January 2nd, 2023)

WHAT IS ELIGIBLE
  • Czech goods and services provided by and paid to companies or individuals registered to pay income tax in the Czech Republic are eligible for a rebate of 20%.
  • 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.
How to qualify
  • Pass the test for European cultural and production criteria
  • Minimum spend in the Czech Republic: CZK 15m for a feature, animated or TV film CZK 2m for a documentary film CZK 8m for a TV episode CZK 1m for an episode of animated series
  • The applicant is a tax resident in the Czech Republic with a place of business or permanent establishment in the Czech Republic.
How to apply

1. Project registration

  • Projects must pass a simple test for European cultural and production criteria. Producers must submit their tests along with a synopsis and a Czech version of the script.
  • The Czech Film Fund committee evaluates the tests and notifies successful applicants.
  • Only costs paid after the registration papers have been submitted are eligible for the rebate.

2. Allocation of the rebate

  • Upon receiving the registration certificate, the applicant can apply for the allocation of the rebate.
  • The timing of the application is important: within 4 months after it is filed, at least 10 shooting days 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.
  • Applicants must submit the project’s budget, estimate of eligible spend, shooting schedule for Czech locations, finance plan.

3. Grant award

  • Applicants submit audited statements demonstrating the eligible costs incurred.
  • Two applications for payment will be possible: The first after filming is concluded in the Czech Republic; the second after all production and postproduction is completed in the Czech Republic. CULTURAL TEST Per EU regulations, projects must pass a test for European cultural and production criteria by scoring a minimum of 4 points from cultural criteria, and receive a minimum of 23 points overall, out of a possible total of 46 points. All point allocations shall be reviewed by a Czech Film Fund.

Cultural criteria max 16 points

  1. Story is based on events that are part of European culture 0 – 2 points
  2. Story is based on a personality from European culture 0 – 2 points
  3. Storyline is connected with a European setting 0 – 2 points
  4. Film is based on a work of cultural importance 0 – 2 points
  5. Film focuses on current themes in European society 0 – 2 points
  6. Film reflects important European values 0 – 2 points
  7. Film focuses on European culture, customs or traditions 0 – 2 points
  8. Film is based on events affecting European society 0 – 2 points

Production criteria max 30 points

  1. Film contributes to the development of its genre 0 – 3 points
  2. Filmmakers are Czech or citizens of EEA member states 0 – 7 points
  3. Final version of the film is in any language of the EEA 0 – 4 points
  4. At least 51% of the crew are citizens of EEA countries 0 or 4 points
  5. Shooting takes place in the Czech Republic 0 – 4 points
  6. Production uses Czech service providers in the Czech Republic 0 – 4 points
  7. Post-production takes place in the Czech Republic 0 – 4 points