SLOVAKIA FILMING INCENTIVES

Slovakia film and TV cash rebate

Overview

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
  • - Foreign productions

Specifics

Benefit as a % of spend33.00
Financial cap per production-
Do I have to register/set up a company?No
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? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 150000 (in local currency)
  • - Cultural Test
When will the benefit/incentive be received?
  • - End of national fiscal year
Additional incentives or advantages
  • - Minimum expenses required for a cash rebate: 300,000 EUR for TV features (or series), slates of films (max. 3 films per slate) spent in the Slovak Republic over a period of 3 years, after project registration. 150,000 EUR for individual feature films, documentary films and animated films, spent in the Slovak Republic over a period of 3 years, after project registration. Eligibility period of the expenses starts after registration: Register your project for 1,000 EUR. After registering the project, the producer will receive a registration certificate. The eligibility period of expenses (3 years) starts upon the issuance of the certificate. Eligible expenses: actual incurred and paid costs, including royalties and fees paid to cast and crew registered to pay taxes in Slovakia; costs directly related to the realization of the registered project; costs paid to an entity with a tax domicile in the Slovak Republic, or costs where tax was deducted and paid in the Slovak Republic,

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