Czech Film Incentives

Questions & Answers

For what?

  • Feature, TV, animation and documentary films (runtime of at least 70 minutes).
  • Episodic TV (runtime of at least 40 minutes per episode).

How much?

  • 20% rebate on qualifying Czech spend and 10% on qualifying international spend
  • Eligible spend capped at 80% of the total budget.
  • In more detail, the grant is 20% of payments to individuals paying income tax in the Czech Republic (wherever production takes place), plus 20% of payments to companies paying income tax in the Czech Republic (for goods and services provided in the Czech Republic), plus 10% of payments to individuals who don’t pay Czech income tax, but do pay Czech withholding tax (again wherever production takes place).

How paid?

  • Paid as a cash grant at the end of production on submission of audited statements of costs incurred.

How to qualify?

  • Pass a Cultural Test.
  • Minimum spend in Czech Republic of CZK 15m (approx € 600,000) for a feature or TV film; CZK 3m (approx € 120,000) for a cinema documentary; CZK 10m (approx € 400,000) for a TV episode.
  • By the time the award is paid, the Applicant must be registered for income taxes in the Czech Republic with a place of business in the Czech Republic. An international producer can meet this requirement by co-producing with a Czech entity (which becomes the Applicant), or by meeting this requirement itself, or by setting up a subsidiary that meets this requirement.
  • There is a three-part application process to the Ministry of Culture:
    • The first stage focuses principally on whether the Project satisfies the Cultural Test. A response will be issued within 30 days of submission of the complete application.
    • The second stage application provides financial information on the Project. A response will be issued giving the approved amount of the grant, based on the financial information provided, within 30 days of submission of a complete application.
    • The final application requires audited statements demonstrating that the amount of total eligible costs that have been incurred is as indicated on the second stage application. A response will be issued within 30 days, and within 14 days afterwards, funds will be paid into the applicant’s bank account.

How much is available?

  • There is no cap on the amount of grant per project.
  • Grants are disbursed on a first come/first served basis.

 


Cultural test — Summary

The Project must score a minimum of 4 points from Cultural Criteria, and receive a minimum of 23 points overall, out of a possible total of 46 points. All point allocations shall be reviewed by a Czech industry Council.

Part I — Cultural Criteria
Maximum 16 points

The Project must score a minimum of four points from Cultural Criteria. These points may be obtained by fulfilling two of the eight cultural criteria, in full, or may also be met by partial fulfillment of three or four criteria. Fractional points may not be awarded but Applicants may score zero, one or two points for each of the Cultural Criteria.


Criterion

Description

Points


1

Storyline, screenplay or central theme of the film is based on events that are a part of Czech or European culture, history, mythology or religion.
This criterion refers to productions that are based on incidents being part of traditional Czech or European culture, history, mythology or religion.

0–2

2

Film is based on a character or personality from Czech or European culture, history, society or religion.
This criterion refers to productions that are based on a well known character or personality which plays a significant role in the story.

0–2

3

Storyline of the film is connected with a European setting, place, location, architectural or cultural setting.

0–2

4

Storyline, script or central theme of the film is based on a literary work or adapted from another artistic discipline (fine arts, music, etc.) of cultural importance.

0–2

5

Storyline script or central theme of the film focuses on current cultural, sociological or political themes in Czech or European society.

0–2

6

Film reflects important Czech or European value(s), such as cultural diversity, solidarity, equality or protection of minorities or human rights, tolerance, environmental protection or respect for cultural or family traditions.

0–2

7

Film focuses on Czech or European culture or identity or Czech or European customs and traditions.

0–2

8

Storyline, script or central theme of the film is based on current or historical events affecting European or Czech society This criterion refers to productions that are based on current or historical incidents having influence on contemporary European or Czech society.

0–2

Part II — Production Criteria
Maximum 30 points


Criterion

Description

Points


9

Film is a cinematographic work that contributes to the development of its genre.
Up to 3 points, as evaluated by the Council.

0–3

10

The filmmakers are Czech citizens or citizens of EEA member states:
Director, producer/co-producer, DOP, script writer, lead actor/actress, supporting actor/actress, composer, production designer, costume designer, editor, makeup artist, head of production, postproduction or VFX supervisor, assistant DOP.

½ point each

11

Final version of the film is in any language of the EEA.
1 point shall be awarded for 10% of the dialogue; 2 points for 25%; 3 points for 50%; 4 points for 75%

0–4

12

At least 51% of the crew — excluding those in Point 10 — are citizens of EEA countries.

0 or 4

13

Shooting takes place on locations or in studios in the Czech Republic

  • If there is at least 1 day of shooting on locations or in studios in the Czech Republic, the Project receives 1 point If the days of shooting on locations or in studios in the Czech Republic reach 10% of the total shooting days, the Project receives 2 points
  • If the days of shooting on locations or in studios in the Czech Republic reach 25% of the total shooting days, the Project receives 3 points
  • If the days of shooting on locations or in studios in the Czech Republic reach 50% or more of the total shooting days, the Project receives 4 points

0–4

14

Production uses Czech service providers in the Czech Republic.
For the purpose of administering this criterion, “Czech service providers” shall mean a business with its seat or place of business in the Czech Republic. In interpreting Criteria 14, no points shall be awarded for any service provider whose services are directly associated with production processes for which points are awarded in Criteria 13 or 15. Therefore, for productions shooting in locations or studios in the Czech Republic, this means that points will only be awarded under Criteria 14 for service providers directly involved in pre-production.

Points shall be awarded on a pro-rata basis according to the following methodology:

  • If there is at least one day of use of Czech service providers during pre-production in the Czech Republic, the Project receives 1 point
  • If Czech service providers are used during pre-production for 10% of the total days of pre-production, the Project receives 2 points
  • If Czech service providers are used during pre-production for 25% of the total days of pre-production, the Project receives 3 points
  • If Czech service providers are used during pre-production for 50% or more of the total days of pre-production, the Project receives 4 points

0–4

15

Post-production (including sound and visual post-production, laboratories, soundtrack recording, etc.) takes place in the Czech Republic.

  • If there is at least one day of post-production in the Czech Republic, the Project receives 1 point
  • If the days of post-production in the Czech Republic reach 10% of the total days of post-production, the Project receives 2 points
  • If the days of post-production in the Czech Republic reach 25% of the total days of post-production, the Project receives 3 points
  • If the days of post-production in the Czech Republic reach 50% or more of the total days of post-production, the Project receives 4 points

0–4