CROATIA FILMING INCENTIVES

Croatian Film Tax Incentives Programme

Overview

Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - Short films
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions

Specifics

Benefit as a % of spend25.00
Financial cap per production4000000
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 2000000 (in local currency)
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
  • - On completion of principal photography
  • - On submission of audited accounts
Additional incentives or advantages
  • - The foreign producer must team up with a local Croatian co-producer or production service provider. The Croatian company applies to the Croatian Audiovisual Centre (HAVC) for a provisional certificate before the start of production, and for a final certificate upon completion of the production in Croatia. The benefit is based on the cost of Croatian cast and crew working in Croatia, as well as goods and services purchased in Croatia. An additional 5% is included for productions in regions with below average development. The minimum local spend per project is HRK 2m (cca €265,000) for Feature Films, HRK 300.000,00 (cca €40,000) for Documentaries, HRK 500.000,00 (cca €66,000) for Animations, HRK 1m (cca €133,000) for TV films, HRK 750.000,00 (cca €100,000) for each TV episode.

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