Poland pays a straight 30% of eligible Polish costs, but the money comes from a fixed state budget allocation that PISF hands out in order of application until it's gone. Timing your application is as much a part of the plan as the rate. Applications have to be filed in Polish, and the applicant has to be a Polish company.
Minimum spend by format
The thresholds below were set by a regulation dated 30 October 2024 and apply to applications submitted from 27 November 2024. Polish eligible costs must exceed the figure shown.
| Format | Minimum running time | Co-production | Service for a foreign production |
|---|---|---|---|
| Feature film | 70 min | PLN 4,000,000 | PLN 1,000,000 |
| Drama series | 25 min per episode | PLN 1,000,000 per episode | PLN 1,000,000 per season |
| Documentary film | 40 min | PLN 300,000 | PLN 300,000 |
| Documentary series | 150 min per season | PLN 1,000,000 per season | PLN 300,000 per season |
| Animated film | 15 min | PLN 300,000 | PLN 200,000 |
| Animated series | 50 min per season | PLN 1,000,000 per season | PLN 500,000 per season |
A service provider can only apply when neither the producer nor any co-producer is based in Poland. At least 10% of the annual budget is set aside for animation.
Limits and worked numbers
- Maximum per project: PLN 15 million
- Maximum per applicant per year: PLN 20 million
- Polish eligible costs: no more than 80% of the total budget
- Public aid including the rebate: 50% for domestic and international co-productions, 60% for co-productions with EU or EFTA partners, 70% for certain difficult works (children's films, or works promoting Polish heritage with at least double the minimum spend)
A US feature buying services in Warsaw with PLN 1,200,000 of Polish eligible costs on a PLN 10,000,000 budget:
- Threshold: PLN 1,200,000 exceeds PLN 1,000,000
- 80% limit: PLN 8,000,000, not reached
- Rebate: PLN 1,200,000 x 0.30 = PLN 360,000
At exactly PLN 1,000,000 of Polish spend the same film gets nothing, because the threshold has to be exceeded.
A larger service production with PLN 60,000,000 of Polish eligible costs on a PLN 90,000,000 budget:
- 80% limit: PLN 72,000,000, not reached
- 30% of PLN 60,000,000 = PLN 18,000,000
- Project cap cuts it to PLN 15,000,000
If the same Polish service company has another project in the year, the PLN 20 million per-applicant cap also comes into play, so ask what the company has already claimed.
Application steps
- Optional: ask PISF for an eligibility certificate. It's issued within 28 days, lasts four years, and doesn't guarantee money, but it tells you early whether the project passes.
- Sign the co-production or service agreement with the Polish company. It must be in place before the application.
- File no earlier than 12 months before the supported work starts and no later than its start, with at least 75% of the work's costs and 75% of the total budget financed and documented. The fee is 0.05% of the estimated support, capped at PLN 1,000.
- PISF reviews within 28 calendar days, including the qualifying test. The test looks at Polish or European cultural heritage, setting in Poland, production in Poland, Polish creators, crews, and service providers, and use of Polish film infrastructure. For background, see the cultural test entry and our cultural test guide.
- Start the work within 12 months of applying.
- Submit the final report. PISF pays after verifying it. You get one support amount per work and can't apply to top it up later.
Watch-outs
The one-amount rule means the budget in the application sets your ceiling. If the Polish spend grows during prep, the rebate doesn't grow with it, so file on the budget you expect to spend.
First-come processing and the 12-month window pull in different directions. File too early and you may not be ready to document 75% financing. File late and the year's money may be spent.
For co-productions under a co-production treaty, the aid intensity ceiling depends on who the partners are, so model 50% and 60% cases if the partner list is still moving. Track Polish eligible costs in their own column of the cost report from the start.
Poland and its neighbors
Germany pays 30% grants but its 2026 funds are exhausted. The Czech Republic pays 25% on live action with year-round applications and a CZK 18 million feature minimum. Lithuania is the usual Baltic comparison. Compare them all on the incentives hub, and see why productions shoot overseas.