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Applicants should ensure they have consuted the following prior to making an application for the Croatian Incentive Programme:
Type of incentive
Benefit a production can receive from the Programme (as % of spend)
25% of the qualifying local expenditure (additional 5% for productions in regions with below average development)
Qualifying production formats
The Rebate does not apply to commercials, reality TV, game shows and soaps.
Criteria to access the benefit
1. Minimum local spend per project:
Currency converted according to the exchange rate 1 EUR = 7.5 HRK
2. Use 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.
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 5 million, where at least one Croatian trainee is required in each of the main production departments.
Evaluating the application
The Incentive Committee, comprising of 5 members, will evaluate the Application within 30 days of receipt of a valid Application.
Members of the Incentive Committee are:
Members are appointed by the Minister of Culture for a renewable period of two years.
When will the benefit/incentive be received?
The net benefit will be made available upon completion of production, submission of audited accounts (please see: Guidelines for Auditors), and evidence that all the requirements have been met.
For further information on the Croatian Film Production Incentive Programme, please contact us at: [email protected].