Ten percent of the budget will be allotted for animated films and animated series. Submissions and the final reports, which will be the base for refunding, must be evaluated within 28 days each, which will make Poland competitive on the international market.

The new law is still awaiting parliamentary approval but it is expected to be passed by the Polish parliament soon.

The new Polish law will allow up to 30% of the production budget to be refunded once the applicant fulfills all the necessary conditions. Neighboring countries are currently offering cash back production incentives from 25% up to 45% of production costs.  Romania recently announced a cash back incentive of up to 45% and Hungary has just announced an increase of its incentive to 30%. 

Polish producers, coproducers and contractors offering film production services will be able to apply for a partial reimbursement of qualifying production costs spent in Poland. The refund will come after the company has signed a special contract with the Polish Film Institute, finished the production, spent the money, paid all necessary taxes in Poland and submitted all the required documents.