Serbia 🇷🇸

Serbia offers a competitive film incentive program designed to attract international and domestic audiovisual productions. Below is a detailed breakdown of the incentives:

1. Serbia Filming Incentives - Cash Rebate Program

Cash Rebate:

Serbia provides a rebate on qualified expenditures incurred during the production of audiovisual works within its territory.

2. Film Incentives Breakdown

Rebate Percentage:

• 25% of qualified expenditures for most audiovisual works.
• 20% for special-purpose films.

Eligible Formats:

• Feature films.
• TV films.
• TV series.
• Animated films and series.
• Documentary films and TV programs.
• Audio and/or visual post-production.
• Special-purpose films.

Minimum Local Expenditure Requirements:

• Feature film and TV film: €300,000.
• TV series: €150,000 per episode.
• Animated film, audio/visual post-production, and special-purpose film: €150,000.
• Documentary film and TV program: €50,000.

Annual Budget Allocation:

• For the fiscal year 2024, the Serbian government allocated 2.25 billion dinars (approximately €19 million) for the incentive program.

3. Filming Incentives Terms and Conditions

Applicant Eligibility:

• The applicant must be a Serbian-registered company acting on behalf of the investor or a Special Purpose Vehicle (SPV) company established for the production in Serbia.

Qualifying Expenditures:

• Costs directly related to the production, including:
  • Cast and crew salaries.
  • Equipment and facility rentals.
  • Location fees.
  • Post-production services.

Non-qualifying expenditures include:

• Marketing costs.
• Real estate purchases.
• Distribution costs.

Cultural Test:

• Projects must pass a cultural test demonstrating contribution to cultural diversity and artistic expression in cinematography.

4. Governing Body for the Incentive

Film Center Serbia (FCS):

• Administers the incentive program, including application processing and fund disbursement.

5. Filming Incentive Application Process

1. Application Submission:

• The call for applications is open year-round.
• Submit an application to Film Center Serbia, including:
  • Estimated budget.
  • Production schedule.
  • Completed application form.
  • Other required documents.

2. Evaluation and Contracting:

• The Committee reviews the application.
• Upon approval, the Ministry of Culture signs a contract with the applicant.

3. Production and Expenditure Tracking:

• Proceed with production, ensuring all qualifying expenditures are documented.

4. Request for Final Payment:

• Within 45 days of completing production, conduct an independent audit.
• Submit a Request for Payment to the Committee, including:
  • Audit report.
  • Production reports.
  • Financial information.

5. Disbursement:

• The Committee processes the request.
• Upon approval, the rebate amount is released within 60 days to a designated Treasury account accessible by the applicant.

For detailed guidelines and application forms, consult the official website of Film Center Serbia or contact them directly for assistance.