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Czech Republic Film Production Incentives

The Czech Republic pays a 25% cash rebate on Czech qualifying spend (up from 20% in 2025), rising to 35% for animation or fully-digital work with no Czech live-action shoot, plus a rebate of 66% of the withholding tax paid on foreign cast and crew. The per-project cap is CZK 450M, drawn from a capped annual fund allocated in registration order, and total state aid can't exceed 50% of the budget.

Administered by
Czech Film Fund (Státní fond kinematografie / audiovize)
Statute
Act No. 496/2012 Coll. (amended 2024)
Last verified
2026-06-07

How the program works


Base & uplifts
  • 25% of Czech qualifying spend
  • • +10% — Animation / fully-digital rate: Animation or fully-digital productions with no Czech live-action shoot earn 35% instead of 25%.
  • Max effective rate: 35%
Qualifying & thresholds
  • • Minimum qualified spend: CZK 15,000,000
  • 25% on Czech qualifying spend; the 35% rate is for animation / fully-digital production without a Czech live-action shoot.
  • A further rebate equals 66% of the Czech withholding tax actually paid on foreign cast/crew (not modeled here).
  • Minimums vary by format (feature CZK 15M, TV CZK 8M, documentary CZK 2M); pass the cultural/production test.
  • • CPA / state audit required
  • • Screen-credit / logo requirement

How it becomes cash


cash rebate

This is a cash rebate. After a CPA audit and compliance sign-off, the state pays you directly — the headline figure is the cash.

Per-project cap CZK 450M (tripled in 2025). Capped annual fund (~CZK 1.6bn for incentives) allocated by registration order; total state aid ≤ 50% of budget.

Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.

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This is an estimate, not advice.

Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.