This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
Stated headline rate25%
Cash rebate
Minimum spendCZK 15,000,000
See qualifying expenditure
Per-project capCZK 450,000,000
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
25% cash rebate for feature/documentary/fictional TV; 35% for animated films/series and digital production; 66% of withholding tax.
Production type & commercial eligibility
Commercials not confirmed. Commercials not stated; runtime rules indicate a feature/TV-focused system.
Qualifying expenditure
Minimums: CZK 15M for feature/animated film, CZK 2M for documentary.
Labor & residency
Not stated in the cited sources. Confirm this requirement with the administering agency.
Application timing
Applications year-round; no sunset stated.
Caps & funding conditions
Eligible costs capped at 80% of budget. Per-project cap CZK 450M.
Audit requirements
Not stated in the cited sources. Confirm this requirement with the administering agency.
Receiving the incentive
Not stated in the cited sources. Confirm this requirement with the administering agency.
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.