Rebate Rate: A 30% rebate is available on all qualifying Polish production expenditures.

The rebate is provided as a cash refund after project completion and verification of eligible costs.

Eligible Projects: The rebate applies to a wide range of productions:

Feature Films: Narrative works with a minimum runtime of 60 minutes.

Television Series: Fictional, animated, or documentary series.

Animations: Standalone or episodic productions with substantial animation work.

Documentaries: Non-fiction works with a minimum runtime of 40 minutes.

Cultural Test Requirement

To qualify, projects must pass a Cultural Test that evaluates:

Cultural Content: Use of Polish or European cultural heritage, history, or values.

Cultural Collaboration: Engagement of Polish talent, crew, or locations.

Economic Impact: Contribution to the Polish economy through local spending and job creation.

A minimum score of 50 out of 100 is required to pass the test.

Caps and Limits: Maximum rebate per project: PLN 15 million (~€3.33 million or ~$4.05 million).

Annual cap per applicant: PLN 20 million (~€4.76 million or ~$5.4 million).

Total annual fund for the program: PLN 108 million (~€24 million or ~$27 million), with 10% reserved for animations.

Minimum Spending Thresholds: To ensure significant local engagement, productions must meet these minimum Polish expenditure requirements:

Feature Films: PLN 2.5 million (~€595,000).

TV Series: PLN 1 million per season or episode.

Animations: PLN 1 million (~€240,000).

Documentaries: PLN 300,000 (~€70,000).

Eligible Expenditures: The rebate applies to a variety of costs incurred in Poland, including:

Salaries and wages for Polish or EU-based crew and cast (including taxes and social contributions). Location fees and set construction costs. Equipment rental, including cameras, lighting, and technical gear. Post-production services, including VFX, animation, sound, and editing. Licensing of music, archival footage, and intellectual property. Lodging, transportation, and catering for the production crew within Poland.

Application and Reimbursement Process

 Preliminary Application: Must be submitted by a Polish production company or a registered Polish branch of a foreign company. Applications can be filed up to 12 months before production begins and no later than the start of production. Required documents include a provisional budget, financing plan, and cultural test application.

Review Period: The Polish Film Institute reviews applications within 28 calendar days.

A non-refundable application fee of 0.05% of the estimated rebate amount applies, capped at PLN 1,000 (~€240 or ~$270).

Reimbursement Process: Upon project completion, producers must submit a detailed final cost report certified by an independent auditor. Reports are reviewed by the Polish Film Institute within 90 days. Rebates are issued after positive verification of the submitted documentation.

 Financial Benefits: Co-finances up to 50% of production costs incurred in the Warmia and Masuria region. Maximum financial support varies based on the project's scale but is generally capped at PLN 1.5 million (~€350,000 or ~$380,000).

Funds are provided as a grant, with no requirement for repayment unless tied to co-production revenue-sharing agreements.

Key Requirements: At least 50% of the production must be filmed in the region.

Eligible expenses include location rentals, crew salaries, set construction, and local vendor services.

Financial Benefits: Co-financing available for productions set in the Mazovia region, particularly Warsaw.Grants cover up to 40% of local production costs, with a focus on projects that highlight the region’s urban and cultural assets.

Maximum funding per project: PLN 2 million (~€475,000 or ~$505,000).

Key Requirements:Productions must include scenes filmed in Warsaw or nearby areas.

Eligible expenses include crew wages, accommodations, equipment rentals, and post-production services sourced from the region.

Financial Benefits: Offers grants covering up to 30% of local production costs.

Maximum grant amount: PLN 1 million (~€240,000 or ~$260,000).

Funds are allocated to projects that showcase Silesian heritage, culture, or landscapes.

Key Requirements: At least 30% of the production must be shot in the Silesian region.

Eligible costs include location fees, regional crew and cast, and technical services.

Financial Benefits: Provides co-financing for projects filming in Krakow and the Lesser Poland region, covering up to 35% of eligible expenses.

Maximum financial support: PLN 1.5 million (~€350,000 or ~$380,000).

Key Requirements: Productions must film at least 40% of the project in Krakow or Lesser Poland. Costs covered include set construction, location permits, regional crew wages, and local accommodations.

Financial Benefits: While it primarily offers logistical support, the commission provides access to discretionary grants for select projects, covering up to 25% of local expenditures.

Maximum support: PLN 800,000 (~€190,000 or ~$200,000).

Key Requirements: Projects must involve significant on-location shooting in Wrocław or surrounding areas. Eligible expenses include location scouting, equipment rentals, and use of local post-production services.

Poland’s regional incentives can be stacked with the 30% Cash Rebate Program offered by the Polish Film Institute. For example:

A feature film with a budget of PLN 10 million (~€2.38 million or ~$2.6 million) filming in Krakow could potentially receive:

PLN 3 million from the national rebate (30% of total eligible expenses).

PLN 1.5 million from the Krakow Regional Film Fund (up to 35% of local expenses).

Total support: PLN 4.5 million (~€1.07 million or ~$1.18 million), covering 45% of the total budget.

Key Considerations for Financial Benefits

By combining national and regional incentives, producers can achieve total financial support of 40%-75% of eligible production costs, significantly reducing the net expenditure for filming in Poland.

Eligibility: Most regions require productions to spend a minimum of 30%-50% of their budget locally to qualify for incentives.

Application Deadlines: Regional funds often have annual application windows, so producers must plan ahead.

Focus Areas: Projects emphasizing regional culture, history, or landscapes are more likely to secure higher financial support.

Co-Production Benefits: Regional incentives often prioritize projects involving partnerships with local companies, which can streamline the application process and enhance funding eligibility.

Co-Production Treaties

Poland has co-production agreements with over 60 countries, enabling international filmmakers to access funding and incentives from multiple countries while working on Polish soil.

EU Funding Opportunities

 Productions that qualify as European projects can apply for grants from EU programs such as Creative Europe – MEDIA, further enhancing the financial benefits.