25% of Qualifying Serbian Spend for features, TV Series, documentaries, animation and post-production
20% for TV Commercials
30% for feature films with Serbian Spend of minimum 5.000.000 EUR

Applicants must be a legal entity registered in Serbia and which is responsible for paying all relevant Serbian taxes for the production.

– Feature film, TV film, feature-length documentary film and animated film intended for broadcasting, that last at least 70 minutes

– TV series containing at least three episodes not shorter than 40 minutes;

– Documentary programmes not shorter that 40 minutes

– TV Commercials

– Post-production or VFX for any of the abovementioned formats

The following costs do not qualify for the incentive:

– Marketing costs, costs related to real estate purchase, distribution costs, costs of VAT.

The applicant applies for the incentive programme to the government organization Film Center Serbia, providing an estimated budget, a production schedule together with a completed application form and other required documents. The Commission will review the application within 7 days. If approved, the Ministry of Economy will sign a contract with the applicant. Upon completion of the production, the applicant needs to conduct an independent audit and submit a Request for Payment within 45 days from the completion of production. The Commission will pay the 20% rebate within 60 days of the Commission’s meeting to review the completed production reports and financial information.