The 30% Cash Rebate – financial support for audio-visual production

Dónde
Polonia
When
2020
Quién
Polish Film Institute
Describe the main features of the policy/measure: 

The audio-visual production support system regulated by the Act on financial support for audio-visual production offers reimbursement of production costs incurred in Poland in the amount of 30% of Polish eligible costs. Funds allocated to support audio-visual productions come directly from the state budget and are distributed throughout the year until they are depleted.

Reimbursement is available for feature films, animations, documentaries and series, animated series and documentary series. The cash rebate is available for production of Polish and international co-productions and services provided for foreign productions. The cultural qualifications test and minimum spending thresholds apply. Limits per project and applicant apply. A Polish partner or company registered in Poland is required to apply for support. The support is paid after the presentation and positive verification of the final report on production or the stage of work covered by the support.

What are the results achieved so far through the implementation of the policy/measure?: 

From April 2019 till October 2020 - 66 projects successfully applied for the support, out of which 8 already finished their productions and submitted financial reports with positive evaluations from the PFI, which allowed the beneficiaries to receive the granted funds.

Similar incentives programmes are offered by other countries in the region, 30% cash rebate system gave Polish producers the chance to be competitive on European film production market.

Financial resources allocated to the policy/measure in USD: 

28 mln USD in 2020 (At least 10% of the annual budget is intended to support animations)

Partner(s) engaged in the implementation of the measure: 
Has the implementation of the policy/measure been evaluated?: 
NO
Objetivo(s) de la Convención 2005 de la UNESCO
Dominios culturales
Cine / Artes audiovisuales