Czech Republic film tax incentives
Czech Republic offers a 25% cash rebate. Conditional uplifts (Animation / digital production with no live-action shoot (35%); 66% rebate of Czech withholding tax on foreign cast & crew) can raise the rate.
At a glance
Money figures are approximate U.S.-dollar conversions; the amounts in local currency are in the notes below.
- Program type
- Cash rebate
- Base rate
- 25%
- Minimum spend
- None listed
- Annual program cap
- No annual cap listed
- Per-project cap
- ≈ $21,150,000
- Refundable / transferable
- Neither
- Application required
- Yes — pre-approval required
- Audit required
- Yes
Bonuses and uplifts
These add to the base rate when the production meets the stated condition. Stacking rules vary — confirm with the film office before relying on a combined figure.
- Animation / digital production with no live-action shoot (35%)Conditional — not included in estimates
35% applies to animated works and digital production where no live-action filming takes place in the Czech Republic.
- 66% rebate of Czech withholding tax on foreign cast & crewConditional — not included in estimates
Foreign cast and crew fees carry 15% Czech withholding tax; 66% of the tax actually paid is rebated.
Caps and thresholds
Minimum Czech spend varies by format. Czech Film Commission: feature CZK 18M, fiction series CZK 7.5M per episode, documentary CZK 2.5M, animation and digital CZK 5M. The State Cinematography Fund's page still lists CZK 15M feature, CZK 8M per series episode, CZK 2M documentary — confirm with the Fund.
CZK 450M per project — official pages don't say whether this caps the incentive or eligible costs (treated here as an incentive cap). The calculation base is at most 80% of the total budget, and total state aid may not exceed 50%. Annual funding comes from state budget plus streaming-levy mirror funds.
Qualifying spend and local hire
Paid only after production is completed and spend is audited. Shooting must start within 6 months of the Decision on Filing. Registration fee CZK 60,000.
Estimate your credit
Green Room's free estimator applies Czech Republic's rules to your actual budget lines — qualifying spend by category, resident versus non-resident labor, and every uplift above — and returns a modelled credit value with the assumptions shown.