RATES + MINIMUM SERBIAN SPEND.
Feature film / TV film25%€300,000
TV series25%€150,000 per episode
Animation / audiovisual post25%€150,000
Documentary25%€50,000
Special-purpose / TV commercial20%€150,000
Qualifying work above €5M30%More than €5,000,000
PRODUCTION BUDGETING NOTE
DO NOT USE THE REBATE AS DAY-ONE FINANCING.
The 2026 scheme is active, but payment follows qualifying local spend and independent audit. Until classification, documentation, timing and available public funds are confirmed, carry it as potential post-spend upside — not as required production cash.
THE QUESTIONS PRODUCERS ACTUALLY ASK.
What is the standard rate? ＋
The standard 2026 reimbursement is 25% of qualified expenditure incurred in Serbia.
When does 30% apply? ＋
The higher rate applies when qualifying Serbian production spend exceeds €5 million.
Are TV commercials eligible? ＋
Special-purpose films, including TV commercials under industry guidance, use a 20% rate and their own threshold.
Can it finance day one? ＋
No. It is reimbursement after qualifying spend and audit, so it should not be treated as cash available at the start.