Rebate for Film and TV Production

Rebate for Film and TV Production

Croatia introduced Film Production Incentive in 2012. It is available to international and local filmmakers in the form of a rebate on qualifying Croatian spend. As of July 2018. cash rebate has been raised to 25%. Additional 5% has been approved for productions filming in regions with below average development.

Type of incentive: Rebate

Benefit a production can receive from the Programme (as % of spend): 25% of the qualifying local expenditure (an additional 5% for productions filming in regions with below average development)

Qualifying production formats:
• Feature films
• Documentaries
• Animation
• TV films and TV series
The Rebate does not apply to commercials, reality TV, game shows and soaps.

Criteria to access the benefit
1. Minimum local spend per project:
HRK 2 million (EUR 263,000) for feature films
HRK 300,000 (EUR 39,000) for documentaries
HRK 500.000 (EUR 66,000) for animation films
HRK 1 million (EUR 132,000) for TV films; and
HRK 750.000 (EUR 99,000) for an individual TV episode
Currency converted according to the exchange rate 1 EUR = 7.6 HRK
2. Croatian cast and crew
The benefit is based on the cost of Croatian tax residents (cast and crew) working in Croatia, as well as goods and services purchased in Croatia.
3. Cultural test
The Croatian Cultural/Qualifying Test comprises three categories, including the use of European cultural content; creative collaboration – with Croatians or Europeans in leading roles and the crew; and the use of Croatian production capacities, such as studios or locations. To be eligible, the project has to score 12 out of 34 points, granted that at least 4 points are scored in each category.
Preference is not given to projects scoring higher on the Cultural Test.
No spending on training is mandated, save for productions granted more than HRK 4 million, where at least one Croatian trainee is required in each of the main production departments.

Guideline to the Croatian Film Incentive application process.
The foreign producer must team up with a local Croatian co-producer or production service provider. The Croatian partner provides the full range of production services, including locations scouting, scheduling, budgeting, casting, crewing and takes full responsibility for all production services carried out in the country throughout the life-span of the production.
The Croatian entity 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, and is responsible for compliance with prescribed formal requirements.

Filing the Application
A hardcopy of the Application, comprising of the completed Application Form, Qualification Test and complete documentation must be sent to the HAVC no later than 30 days prior to the start of production in Croatia.

Evaluating the application
The Incentive Committee, comprising of 5 members, will evaluate the Application within 30 days of receipt of a valid Application.

When will the benefit/incentive be received?
The net benefit will be made available upon completion of production, submission of audited accounts, and evidence that all the requirements have been met.

For further information on the Croatian Film Production Incentive Programme, please contact Croatian Audiovisual Centre at