|Benefit as a % of spend||33.00|
|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,