Croatian Incentive Programme is based on the Law on Audiovisual Activities (Official Gazette 61/18 114/22) and the Rules and Regulations (Official Gazette 70/19 152/22 9/24).
The Incentive Programme is administered on a first-come, first-served basis. The rebate is calculated on the total qualifying expenditure, excluding the value added tax, and is paid directly to the applicant’s Croatian bank account. Qualified spend consists of the costs of goods and services purchased in Croatia and wages paid to Croatian tax residents (both cast and crew) for services carried out in Croatia. Qualifying production formats:
The Rebate does not apply to commercials, reality TV, game shows and soaps.
Minimum Croatian spend dependent on the type of project
Use of Croatian cast and crew
The benefits are based on the work cost of Croatian tax residents (cast and crew) working in Croatia, as well as the goods and services purchased in Croatia.
Cultural Test
The Croatian Cultural/Qualifying test (for service production and co-production) comprises three categories: cultural content, creative collaboration, and the use of Croatian production capacities, such as studios or locations. No preference is given to projects scoring higher on the Cultural Test.
Additional Criteria
Productions benefiting from more than EUR 500.000,00, must employ at least one Croatian trainee in each of the main production departments.
Productions benefiting from more than EUR 1.000.000,00, with above mentioned, must employ at least three co/head of departments and 50 % of the crew must be Croatian tax residents.
The Incentive Committee, comprising five members appointed by the Minister of Culture and Media, meets at least once every three months.
Members of the Incentive Committee are:
The net benefit will be made available upon completion of production, submission of audited accounts and evidence that all the requirements have been met. Guidlines for auditors are available here (only in Croatian).
Electronically signed Application and all its pertaining documents must be submitted to the HAVC (filmingincroatia@havc.hr) no later than
The Application and all its pertaining
Application forms
Application forms with Local production budget, Qualification test and Statutory declaration are available for download (only in Croatian):
SERVICE PRODUCTION
CO-PRODUCTION
Supporting documents