Croatia 🇭🇷

Croatia offers a Cash Rebate Program to attract international and local film and television productions. This program provides financial support through rebates on qualifying production expenditures incurred in Croatia.

1. Croatia Cash Rebate Film Incentive Program

Cash Rebate:

• Rebates of up to 30% of eligible production expenses.

2. Detailed Breakdown of the Film Incentive

Rebate Percentage:

• 25% base rebate on qualifying Croatian spending.
• Additional 5% rebate for filming in underdeveloped regions, for a total of 30%.

Eligible Productions:

• Feature films.
• Documentaries.
• Animation.
• TV films and TV series.

Note: Rebates are not applicable to commercials, reality TV, game shows, or soaps.

Minimum Croatian Spend Requirements:

• €250,000 for feature films.
• €150,000 for TV films.
• €100,000 for each TV episode.
• €60,000 for:
  • Documentaries.
  • Animation films.
  • Single episodes of documentary TV series.
  • Animated TV series (minimum total duration of 24 minutes).
  • Post-production (if applying for post-production only).

3. Terms and Conditions

Cultural Test:

• Projects must pass the Croatian Cultural/Qualifying Test, which assesses:
  • Cultural content: Relevance to Croatian or European culture.
  • Creative collaboration: Involvement of Croatian professionals.
  • Use of Croatian resources: Locations, studios, and production services.

Use of Croatian Cast and Crew:

• Rebates are calculated based on:
  • Work costs of Croatian tax residents (cast and crew).
  • Goods and services purchased in Croatia.

Additional Criteria:

• Productions with €500,000+ in rebates must employ at least one Croatian trainee in each major production department.
• Productions with €1,000,000+ in rebates must:
  • Employ at least three Croatian co/head of departments.
  • Ensure 50% of the crew are Croatian tax residents.

4. Governing Body

Croatian Audiovisual Centre (HAVC):

• Administers the incentive program through its Filming in Croatia Department.
• Promotes Croatia as a filming destination.

5. Application Process

Step 1: Application Submission

• Submit a complete application to the Croatian Audiovisual Centre (HAVC) at least 30 days before principal photography begins.

Step 2: Required Documentation

• Completed application forms, including:
  • Local production budget.
  • Qualification test.
  • Statutory declaration.
• Supporting documents:
  • Tax Clearance Certificate.
  • Certificate of Incorporation.
  • Proof of public screening of a prior production by the applicant (within three years).
  • Screenplay and synopsis.
  • Overall production budget.
  • Proof of financing security for 70% of production costs in Croatia.
  • Preliminary contract or service agreement.

Step 3: Evaluation

• The Incentive Committee evaluates applications quarterly. The committee includes five members appointed by the Minister of Culture and Media.

Step 4: Approval and Contract

• Upon approval, sign a contract with HAVC outlining the rebate terms.

Step 5: Production and Rebate Claim

• After production, submit:
  • Final financial documentation.
  • Proof of eligible expenditures.
• Rebates are disbursed directly to the applicant’s Croatian bank account.

Resources and Contact

• Filming in Croatia Website: Filming in Croatia
• Croatian Audiovisual Centre (HAVC): Contact them for guidelines, application forms, and tailored assistance.