Cash rebate

Cash rebate

A 33% cash rebate on expenses spent on film or TV production in the Slovak Republic.

Minimum expenses required for a cash rebate:

A SIMPLE PROCESS WITH NO HIDDEN FEES

Eligibility period of the expenses starts after registration:

  1. Register your project for 1,000 EUR.
  2. After registering the project, the producer will receive a registration certificate. The eligibility period of expenses (3 years) starts upon the issuance of the certificate.
  3. The project must pass the cultural test - the official language for submission is Slovak language.
  4. Eligible expenses: actual incurred and paid costs, including fees paid to foreign cast, registered to pay taxes in Slovakia or foreign freelancers under specific conditions: 14% cash rebate on foreign crew, no need to pay withholding tax in Slovakia, max 10% of registered eligible costs; local cast and crew; costs directly related to the realization of the registered project; costs paid to an entity with a tax domicile in the Slovak Republic, or costs where tax was deducted and paid in the Slovak Republic.
  5. There is no budget limit on eligible costs; no requirement to guarantee theatrical or non-theatrical distribution in Slovak Republic.
  6. The cash rebate is payable after the applicant has paid all eligible costs and delivered the final balance sheet and auditor's report.

Eligible cost for the Slovak cash rebate

33%
cash rebate

Eligible expenses include taxed or Slovakia-based production costs, such as:

  • Fees paid to foreign cast members who are registered to pay tax in Slovakia
  • Fees paid to local cast and crew
  • Salaries paid to foreign employees who are temporarily assigned to work in Slovakia
  • Actual incurred and paid costs directly related to the production of the registered project
  • Costs paid to entities with a tax domicile in Slovakia
  • Other costs on which tax was deducted and paid in Slovakia
14%
cash rebate

Eligible expenses include income not taxed in Slovakia but earned by foreign professionals working on Slovak territory, such as:

  • Fees paid to foreign crew members and cast working in the territory of Slovakia

No requirement to pay withholding tax in Slovakia.

Limited to a maximum of 10% of the project’s overall approved eligible costs. The remaining eligible expenses may qualify for the 33% cash rebate, provided they meet the standard conditions.

These costs apply to foreign freelancers (non-tax residents in Slovakia) who remain tax residents and pay taxes in their home country while performing work for the registered production in Slovakia.

General Rules

Expenses must be actually incurred and paid.
Costs must be linked to a registered project that has passed the cultural test.
All documentation (contracts, invoices, proof of payment) must be available for verification.

How to apply

  1. Project registration:
    The applicant applies for the incentive programme to the Slovak Audiovisual Fund, providing an estimated budget, a production schedule together with a completed application form and other required documents.

    Project must pass the cultural test – maximum points 48, minimum 24 points.  The culture test is a part of the project registration. The link for the registration: http://registracia.avf.sk/

    The registration fee is 1,000 EUR. Registration is valid for 3 years. Over this period the producer must invest a minimum required sum in the Slovak Republic, depending on the project type.

    For the expected sum of the cash rebate to be included in the Slovak Audiovisual Fund budget for the following budgetary year, the project has to be registered before August 1st of the current year.
  2. Registration certificate:
    After registration of the project the producer shall receive a certificate. The eligibility period of expenses (3 years) starts after the issue date of the certificate (which shall be delivered to the applicant company within 30 days after the project registration).
     
  3. Grant award application:
    Upon completion of the production, the applicant needs to conduct an independent audit demonstrating the eligible costs incurred, and includes co-production or service agreements, and other documents.  The Audiovisual Fund shall check the completeness of the cash rebate application within 30 days from its submission. If everything checks out, the Fund will provide a draft of the cash rebate contract. Otherwise, the Fund will request additional documentation or information and give an additional 30 days for the completion of the application. The cash rebate will be issued after the additional documentation and information has been received.

Culture test_sample

 

FAQ about CASH REBATE

Slovak Film Commission
SK