Poland film tax incentive

What Poland actually pays

The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

Polish entity required (producer/co-producer/service provider HQ in Poland, or EU/EEA producer with Polish branch); service rebate only if neither producer nor co-producer is established in Poland. Must pass cultural eligibility test (>=51% of points). Rebate = 30% of eligible Polish costs. Minimum running times apply (feature 70 min, doc 40 min).

• Animation
• Documentary
• Scripted TV
• Feature Film
• Streaming / SVOD

How to apply

Optionally obtain an eligibility certificate first (decided within 28 days, valid 4 years). File the support application in Polish on the PISF online system (zachety.pisf.pl) through a producer, co-producer or service provider based in Poland (a service provider qualifies only when no producer or co-producer is based in Poland), or through an EU/EEA producer's Polish branch. File no earlier than 12 months before and no later than the start of the supported work, start within 12 months, document financing of at least 75% of both the supported costs and the total budget, score at least 51% on the cultural test, and pay a fee of 0.05% of the estimated support (max PLN 1,000). PISF decides within 28 days. Total public funding may not exceed 50% of production costs (60% for co-productions with EU/EEA partners, 70% for difficult works). A final report is due within 60 days of completing the work; PISF verifies it within 90 days and then releases the support.

Common questions

What is the Poland film tax incentive rate?

Poland offers 30% on qualified in-state spend through the PISF 30% Cash Rebate. It is a cash grant. The state pays cash against qualified spend. No tax liability needed, no broker, no discount — the cleanest structure for an independent production.

What is the minimum spend for the Poland film incentive?

Polish qualifying costs must exceed: feature film (70+ min) PLN 4M co-production, PLN 1M service; drama series (episodes 25+ min) PLN 1M average per episode co-production, PLN 1M per season service; documentary (40+ min) PLN 300K; documentary series (season 150+ min) PLN 1M per season co-production, PLN 300K per season service; animated film (15+ min) PLN 300K co-production, PLN 200K service; animated series (season 50+ min) PLN 1M per season co-production, PLN 500K per season service. Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the Poland film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.