# Czech Republic Film Incentive: 25% to 35% Production Rebate

Source: https://storiara.com/incentives/czech-republic
Last updated: 2026-09-14
Author: Charles Hirschhorn, Storiara

> The Czech Republic's production incentive, run by the Czech Audiovisual Fund, refunds 25% of eligible Czech costs on feature films, fiction series, and documentaries, and 35% on animation and digital productions. Foreign cast and crew who pay Czech withholding tax earn a return of 66% of that tax. Eligible costs count up to CZK 450 million per project and 80% of the budget. Minimum Czech spend is CZK 18 million for a feature.

The Czech incentive is a cash return on money spent in the country, administered by the Czech Audiovisual Fund under the Ministry of Culture. A foreign producer applies through a Czech service production company, and the rate depends on format: 25% for live action and documentaries, 35% for animation and digital productions.

## Rates and floors by format

| Format | Rate | Minimum Czech spend |
|---|---|---|
| Feature film | 25% | CZK 18 million |
| Fiction series | 25% | CZK 7.5 million per episode |
| Documentary film | 25% | CZK 2.5 million |
| Documentary series | 25% | CZK 2.5 million per episode |
| Animated film | 35% | CZK 5 million |
| Animated series | 35% | CZK 5 million total |
| Digital production | 35% | CZK 5 million total |

Three limits apply on top. Eligible costs count up to CZK 450 million per project. The base can't be more than 80% of the total budget. And all state aid together can't exceed 50% of the budget.

The fiction series floor is per episode, so an eight-episode series needs CZK 60 million of Czech spend (8 x CZK 7.5 million) at a minimum. Plan the episode split before promising a Prague block to the studio.

## Foreign cast and crew

International cast and crew are handled under their own rule. For foreign cast and crew who pay withholding tax in the Czech Republic, the incentive returns 66% of the withholding tax actually paid. Check with your Czech service company how the rest of those fees are treated before you put a number on that line. Budget that line separately in the [cost report](https://storiara.com/glossary/cost-report).

## Worked examples

A feature with CZK 40 million of eligible Czech costs and a total budget of CZK 60 million:

- Minimum check: CZK 40 million is over the CZK 18 million feature floor
- 80% limit: CZK 60 million x 0.80 = CZK 48 million, so all CZK 40 million counts
- Rebate: CZK 40,000,000 x 0.25 = CZK 10,000,000

An animated feature with CZK 20 million of Czech costs and a CZK 30 million budget:

- 80% limit: CZK 24 million, so all CZK 20 million counts
- Rebate: CZK 20,000,000 x 0.35 = CZK 7,000,000

A large series with CZK 600 million of eligible Czech costs on a CZK 900 million budget:

- 80% limit: CZK 720 million
- Project limit: CZK 450 million, which is lower
- Rebate: CZK 450,000,000 x 0.25 = CZK 112,500,000

## Deadlines that run from the decision

1. Engage a Czech service production company. The program requires one to take part.
2. Prepare the cultural test. It's the first eligibility check, assessed by the Czech Audiovisual Fund's committee. See the [cultural test](https://storiara.com/glossary/cultural-test) entry and our [guide to qualifying for international incentives](https://storiara.com/blog/the-cultural-test-how-to-qualify-for-international-film-incentives).
3. Submit the project. There are no fixed calls; applications are accepted year-round.
4. After the Decision on Filing, start production within six months, then complete at least 10 shooting days within three further months.
5. Claim the payment within three years of the Decision on Filing.

The start and shoot-day clocks are the trap. A project that files early to lock in the incentive and then loses its lead actor can miss the six-month start or the 10-day window. File when the start date is firm, and put the dates in the [shooting schedule](https://storiara.com/glossary/shooting-schedule) the day the decision arrives.

On an official co-production, check with the Fund how the Czech partner's spend is treated. The [co-production treaty](https://storiara.com/glossary/co-production-treaty) entry covers how treaty splits usually work.

## Against Germany, Hungary, and Poland

[Germany](https://storiara.com/incentives/germany) pays 30% grants, but its 2026 DFFF and GMPF money ran out on 20 August 2026. [Hungary](https://storiara.com/incentives/hungary) pays 30%, up to 37.5% with non-Hungarian costs, and counts fees above HUF 3 million per person at a reduced rate. [Poland](https://storiara.com/incentives/poland) pays 30% up to PLN 15 million per project. The [incentives hub](https://storiara.com/incentives) lists every country, and our piece on [why productions shoot overseas](https://storiara.com/blog/tax-incentives-and-global-film-production-why-shoot-overseas) covers the bigger picture.

## Frequently asked questions

### What is the Czech film incentive rate?

25% of eligible Czech costs for feature films, fiction series, documentaries, and documentary series. Animated films, animated series, and digital productions get 35%.

### What is the minimum spend for the Czech incentive?

It depends on format: CZK 18 million for a feature, CZK 7.5 million per episode for a fiction series, CZK 5 million for animation or digital productions, and CZK 2.5 million for documentaries or per documentary series episode.

### Is there a cap on the Czech film incentive?

Eligible costs are counted up to CZK 450 million per project, and the base can't exceed 80% of the total budget. At 25%, the most a live action project can receive on that base is CZK 112.5 million.

### When can you apply for the Czech incentive?

Year-round. Once the Czech Audiovisual Fund issues its Decision on Filing, you have six months to start production and three more months to complete at least 10 shooting days.

## Sources

- [Czech Film Commission: Production incentives](https://filmcommission.gov.cz/en/production-incentives/)