The cinematography fund became the administrator of the rebate programme at the beginning of 2013, after passage of the new Film Law. The fund provides support to both newly registered projects and continuing projects previously registred under the Film Industry Support Programme. From the 500 m CZK allocated for incentives in 2013, more than 330 m CZK will be used for older projects and some 168 m CZK will be divided among new applicants.

Under the new Fund regulations, a project registered in the first wave can include qualifying costs from 1 January 2013, regardless of the date of its application.

The incentive represent a 20% rebate on qualifying Czech spend and 10% on qualifying international spend. Eligible spend may not exceed 80% of a project's total budget. The rebate is available to feature, TV, animation and documentary films with a running time of at least 70 minutes and to TV episodes with a running time of at least 40 minutes per episode.