Eligibility and amount

How to qualify


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


Expenditure Brief characteristics Rebate
Eligible expenditures capped at 80% of the total budget

The following costs are not eligible (as per the Statutes point 8.7.5):

  1. 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;
  2. material performance provided by the applicant for the purpose of implementation of the project, particularly the exploitation of the applicant’s own production capacities;
  3. interest on loans and borrowings;
  4. costs of purchase of receivables;
  5. bank charges, with the exception of charges associated with the keeping of project bank accounts;
  6. value added tax, 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;
  7. contractual fines, default interest and late charges, severance pay, compensation of material and immaterial loss;
  8. the purchase price of real estate;
  9. acquisition costs of tangible assets which are depreciated by the applicant in accordance with Act No. 586/1992 Coll. on Income Taxes, as amended;
  10. acquisition costs of movable tangible assets and sets thereof with the 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;
  11. depreciation of tangible and amortisation of intangible assets and the residual price of such assets;
  12. 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;
  13. the applicant’s operating expenses not associated solely with the incentivised project;
  14. distribution and selling costs, costs of promotion, marketing and public relations;
  15. litigation and arbitration costs, including court and other fees and attorney’s fees associated with litigation and arbitration;
  16. costs of the reimbursement of travelling expenses of the crew and actors during their stay outside the territory of the Czech Republic;
  17. staff costs which are not mandatory for employers under the law (such as contributions to additional pension insurance, life insurance, gift to jubilees, contributions for recreation, etc.); Strana 32
  18. the income tax, road tax, real estate tax, real estate acquisition tax, excise tax and customs duty;
  19. costs incurred by the applicant in connection with payment of smart money, compensation for a work injuries, of lost earnings, etc.;
  20. scholarships or other similar payments;
  21. costs of donation SMS and MMS;
  22. costs of alcoholic beverages and tobacco products;
  23. the applicant’s membership fees in registered associations or other legal entities;
  24. emoluments paid to the applicant’s statutory body or to members of its statutory or supervisory body for the exercise of their office;
  25. reserves for exceeding the budget or reserves created for other purposes;
  26. paid advances for supply of goods and services;
  27. exchange rate losses; and
  28. 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.

