Polish 30% cash rebate


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


Benefit as a % of spend30.00
Financial cap per production0
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%
  • - Cultural Test
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Animated feature films and series are also eligible. 10% of the annual budget is intended to support animated productions. Funds are distributed on a first come first served basis. Feature films, animations, documentaries and series made in Poland can benefit. Applicants must pass a qualification test with 51%. Minimum spending thresholds vary depending on genre: - feature films PLN2.5 million for 2019, PLN3 million for 2020, PLN4 million for 2021. - feature animation PLN1 million. - documentaries PLN300,000. - Series PLN1 million per episode, or PLN1 million per season for documentary. Cap per project - PLN15 million. 20 million PLN per applicant per year. Applications can be made between 6 months and 2 months prior to the start of the part of production to which the application relates.