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 rate33%
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
33% cash rebate; an additional 14% category applies to certain income not taxed in Slovakia earned by foreign professionals, subject to the official rules.
Production type & commercial eligibility
Commercials not confirmed. Additional commercial conditions are not stated in the source-cited record.
Qualifying expenditure
Actual incurred and paid Slovak production costs; thresholds vary by format.
Labor & residency
Eligible costs include local costs, foreign cast/crew registered to pay Slovak tax, and specified foreign freelancers; detailed residency caps not stated.
Application timing
Register project before production; cultural test; registration valid three years.
Caps & funding conditions
Not stated in the cited sources. Confirm this requirement with the administering agency.
Audit requirements
Independent audit, final balance sheet, contracts/invoices/proof of payment required.
Receiving the incentive
Payable after eligible costs are paid and final balance sheet/auditor report delivered.
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.