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 spendNot stated
See qualifying expenditure
Per-project capNot stated
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
25% rebate on qualifying Croatian expenditure; additional 5% for productions filmed in below-average-development regions.
Production type & commercial eligibility
Commercials excluded. Rebate does not apply to commercials, reality TV, game shows or soaps.
Qualifying expenditure
Qualifying Croatian expenditure excluding VAT; format-specific minimum Croatian spend applies.
Labor & residency
Benefits based on Croatian tax-resident cast and crew working in Croatia and Croatian goods/services; detailed ATL/BTL rules not stated.
Application timing
Cultural test; at least 70% financing covering Croatian production costs secured; first-come, first-served.
Caps & funding conditions
Not stated in the cited sources. Confirm this requirement with the administering agency.
Audit requirements
Provisional certificate, audited accounts and evidence of requirements after production.
Receiving the incentive
Paid directly to applicant’s Croatian bank account after completion and audited accounts.
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.