SERBIA
EP Services Offered
Administration
Tax Credit Financing
Tax Credit Placement
Eligible Production Types
Animation
Commercials
Documentaries
Feature Films
Game Shows
Pilots
Post Only
Reality Television
Scripted Television
Talk Shows
Video Games
Location Production Needs
Beaches Ocean
City
Deserts
Forests
Lakes Rivers
Mountains
Rural
Snow
Suburban
Tropical
Legislation/
Guidance
| Incentive | 20%-30% Rebate |
| Labor | |
| Resident BTL | 20-30% |
| Qualified Spend | |
| Spend | 20-30% |
Qualified expenditure includes costs pertaining to the production of an audiovisual work that have occurred and that have been disbursed to legal or natural entities in the territory of the Republic of Serbia. Click here for a list of Qualifying Serbian Expenditure. | |
| Spend Uplifts | 30% for feature films with a Serbian Spend of a minimum €5M |
| Minimum/Caps | |
| Minimum Spend | €300K (film and TV series); €150K (TV per episode); €150K (post); €150K (commercials); €50K (documentaries) |
| Project Cap | None |
| Annual Cap | €16.5M (2023) |
| Application | |
The call for applications is open all year. The applicant must be a Serbian registered company acting on behalf of the investor in the project or SPV company setup for the production in Serbia. The entity applies for the incentive program 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 application can be submitted anytime in the course of the production in question. | |
| Additional Requirements | |
| Local Production Company | Yes |
| Additional Information | Serbia has a general VAT rate of 20% on all goods and services, except hotels and other accommodation, basic food groups, utility services use reduced VAT rate of 10%. VAT is NOT considered qualified Serbian spend. |
Serbia Film Commission+381.11.405.9961 | |