Tax breaks / incentives
The Czech Republic has a 20% cash rebate available for producers. There is no cap on the amount of grant per project, but eligible spend may not exceed 80% of a project’s total budget. Public support and state aid can provide up to 50% of the project´s total budget, up to 60% for co-production with members of the European Convention on Cinematographic Co-productions, and up to 90% for culturally demanding cinematographic works. Rebates are issued at the end of production upon submission of audited statements of costs incurred and paid out in the form of cash grants.
Projects must achieve a minimum spend of CZK 15m (approximately $800,000) for theatrical features and TV films, CZK 3m (approximately $160,000) for theatrical documentaries, and CZK 10m (approximately $530,000) for each TV episode.