# Poland Film Incentive: 30% Cash Rebate from the Polish Film Institute

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

> Poland's audiovisual production incentive, run by the Polish Film Institute (PISF), refunds 30% of eligible costs incurred in Poland on feature, animated, and documentary films and series. It covers Polish productions, co-productions, and services for foreign productions. Support is capped at PLN 15 million per project and PLN 20 million per applicant per year. Applications are processed in order until the annual budget runs out, and the money is paid after PISF approves the final report.

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

1. 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.
2. Sign the co-production or service agreement with the Polish company. It must be in place before the application.
3. 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.
4. 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](https://storiara.com/glossary/cultural-test) entry and our [cultural test guide](https://storiara.com/blog/the-cultural-test-how-to-qualify-for-international-film-incentives).
5. Start the work within 12 months of applying.
6. 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](https://storiara.com/glossary/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](https://storiara.com/glossary/cost-report) from the start.

## Poland and its neighbors

[Germany](https://storiara.com/incentives/germany) pays 30% grants but its 2026 funds are exhausted. The [Czech Republic](https://storiara.com/incentives/czech-republic) pays 25% on live action with year-round applications and a CZK 18 million feature minimum. [Lithuania](https://storiara.com/incentives/lithuania) is the usual Baltic comparison. Compare them all on the [incentives hub](https://storiara.com/incentives), and see [why productions shoot overseas](https://storiara.com/blog/tax-incentives-and-global-film-production-why-shoot-overseas).

## Frequently asked questions

### What is the minimum spend for the Polish film incentive?

For services to foreign productions, Polish eligible costs must exceed PLN 1,000,000 for a feature film or per season of a drama series. Co-produced features must exceed PLN 4,000,000. Documentary and animation thresholds are lower, from PLN 200,000.

### Is there a cap on the Polish cash rebate?

Yes. The maximum support is PLN 15 million per project and PLN 20 million per applicant per year. Eligible Polish costs also can't exceed 80% of the total budget.

### When do you get paid under the Polish incentive?

After the work is done. PISF pays the support once it has positively verified the final report on the work covered by the support, so productions need to finance the rebate amount until then.

### Can a foreign producer apply directly to PISF?

No. The applicant must be a Polish-headquartered producer, co-producer, or service provider, or an EU or EFTA producer with a Polish branch that produces the work. A foreign production works through a Polish service company.

## Sources

- [Polish Film Institute (PISF): Incentives information](https://pisf.pl/en/zachety-informacje/)