Rates & additional benefits
25% qualifying Serbian spend for features, TV series, documentaries, animation and post-production; 20% for TV commercials; 30% for projects with Serbian spend of at least EUR 5,000,000.
Production type & commercial eligibility
Commercials included. TV commercials expressly included at 20%.
Qualifying expenditure
Qualifying Serbian expenditure; VAT and marketing costs excluded.
Labor & residency
Applicant must be Serbian-registered and pay Serbian taxes; qualifying expenditure includes payments to Serbian residents/entities; detailed ATL/BTL rules not stated.
Application timing
Year-round call; applicant must be Serbian-registered; application no later than start of production.
Caps & funding conditions
Not stated in the cited sources. Confirm this requirement with the administering agency.
Audit requirements
Independent audit within 45 days of completion; committee review; closing-credit acknowledgement required.
Receiving the incentive
No project cap; 2026 annual budget is 1,500,000,000 dinars; unused/over-budget projects may transfer to next year.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.