Type of Incen­tive?
Cash Rebate.

How much is the ben­e­fit worth?
Projects can derive a ben­e­fit of up to 20% of their qual­i­fy­ing expenditure.

Is there a cap on the amount that can be raised?
Yes, there is a ceil­ing of 20m HRK (cca €2.65m) on qual­i­fy­ing local expen­di­ture per project. The min­i­mum local spend per project is HRK 2m (cca €265,000) for Fea­ture Films, HRK 300.000,00 (cca €40,000) for Doc­u­men­taries, HRK 500.000,00 (cca €66,000) for Ani­ma­tions, HRK 1m (cca €133,000) for TV films, HRK 750.000,00 (cca €100,000) for each TV episode.

What type of projects qual­ify?
The Rebate applies to Fea­ture Films, Doc­u­men­taries, Short Films, Tele­vi­sion Drama and Ani­ma­tion. The Rebate does not apply to Com­mer­cials, Real­ity tv, Game Shows and Soaps.

What con­sti­tutes qual­i­fy­ing expen­di­ture?
The ben­e­fit is based on the cost of Croa­t­ian cast and crew work­ing in Croa­tia, as well as goods and ser­vices pur­chased in Croatia.

How it works from the for­eign producer’s point of view?
The for­eign pro­ducer must team up with a local Croa­t­ian co-producer or pro­duc­tion ser­vice provider. The Croa­t­ian com­pany applies to the Croa­t­ian Audio­vi­sual Cen­tre (HAVC) for a pro­vi­sional cer­tifi­cate before the start of pro­duc­tion, and for a final cer­tifi­cate upon com­ple­tion of the pro­duc­tion in Croa­tia. The Croa­t­ian part­ner is respon­si­ble for com­pli­ance with pre­scribed for­mal require­ments. The Croa­t­ian part­ner pro­vides the full range of pro­duc­tion ser­vices includ­ing loca­tions scout­ing, sched­ul­ing, bud­get­ing, cast­ing, crew­ing and takes full respon­si­bil­ity for all pro­duc­tion ser­vices car­ried out in the State through­out the life-span of the production.

When is it paid?
The net ben­e­fit will be made avail­able on com­ple­tion of pro­duc­tion, audit of the final cost state­ment and evi­dence that all the require­ments have been met.

Is there a cul­tural test a project must pass or some other cri­te­ria it must meet?
Yes. The Croa­t­ian cul­tural test com­prises three cat­e­gories: ‘cul­tural con­tent’, ‘cre­ative tal­ents’ and ‘production’.

source: Croa­t­ian Audio­vi­sual Cen­tre, 2012.