Slovenia film tax incentive

What Slovenia 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.

How to apply

A producer registered for film and TV production abroad, under contract with an executive producer based in Slovenia (or the Slovenian co-producer in a co-production), files the application on the prescribed forms, in Slovenian, in person or by post to the Slovenian Film Center, Miklošičeva 38, Ljubljana, before shooting starts in Slovenia (before production starts for animation). The project must score at least 50% on the cultural test and the applicant must have had a project released in the past three years. Within 90 days of finishing in Slovenia, the beneficiary submits a final report with an auditor-confirmed cost statement; the Ministry of Culture pays to a Slovenian account.

Common questions

What is the Slovenia film tax incentive rate?

Slovenia offers 25% on qualified in-state spend through the Slovenian Cash Rebate for Audiovisual Production. 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 Slovenia film incentive?

No minimum stated in the 2026 public call.. 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 Slovenia 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.