Tax incentive for filming in Serbia is a refund of 20% of the qualifying spend. It is a cash rebate on local spend for international features, TV series, animated films or co-productions, special purpose films or documentaries.
Costs incurred in Serbia for the production of an audiovisual work, including purchased goods and services, location costs, staff costs (for staff who are resident in Serbia), and equipment and rental costs all fall within the remit of the incentive scheme. The following costs are not covered by the scheme: marketing costs, costs relating to the purchase of land, and payments of VAT which have been, or are to be, refunded in any jurisdiction. Proof must be provided that at least 30% of the production budget is to be spent in Serbia. Significantly, the request and supporting documentation must be delivered in Serbian or with an attached certified Serbian translation.