In summary
- Italy and Poland have no bilateral film co-production agreement: official Italy–Poland co-productions are made under the Council of Europe Convention on Cinematographic Co-production.
- Both countries have ratified the revised 2017 Convention (Poland since 1 August 2019, Italy since 1 June 2022): in an Italy–Poland co-production each partner contributes between 10% and 90%, and between 5% and 80% with a third country.
- The Polish partner brings the Polish Film Institute’s 30% cash rebate and its fund for minority co-productions; the Italian partner brings the Italian tax credit (30% for independent producers) and Ministry of Culture funding.
- Each country supports only the spend made on its own territory, and the same expenditure can never be claimed twice.
Poland and Italy are two of the most active production countries in Europe, with complementary strengths: Polish crews, studios and a reliable cash rebate on one side; Italian locations, a generous tax credit and a strong arthouse market on the other. This guide explains how to structure an official co-production between them.
The legal basis: the European Convention
There is no bilateral film co-production agreement between Italy and Poland. An official Italy–Poland co-production is therefore recognised under the Council of Europe Convention on Cinematographic Co-production, which can be used for bilateral co-productions between Parties without a treaty, as well as for multilateral ones.
Poland ratified the revised Convention on 18 March 2019, and it has applied to Poland since 1 August 2019; Poland’s competent authority for co-production status is the Polish Film Institute (PISF). Italy ratified it with Law 169/2021, in force since 1 June 2022. The revised thresholds therefore apply between the two countries, while the 1992 ranges still apply if a third partner has not ratified the new text:
| Revised Convention (2017) | 1992 Convention | |
|---|---|---|
| Italy–Poland only | 10% – 90% | 20% – 80% |
| With a third country | 5% – 80% | 10% – 70% |
In a multilateral project, check the ratification status of every third partner before fixing the shares in the deal memo. Below 20%, each country may also limit access to its national funds: the Italian fund for minority co-productions, for example, requires at least 20% in a bilateral co-production.
What the Polish co-producer brings
| Polish support | Key conditions |
|---|---|
| 30% cash rebate (Polish Film Institute) | On eligible costs incurred in Poland and services bought from Polish companies; cap of PLN 15 million per project and PLN 20 million per beneficiary a year; cultural test; applications from 1 January, first come first served, in Polish; a Polish partner or registered branch is required |
| Minority co-production fund (Polish Film Institute) | Dedicated scheme for Polish minority co-producers, with three calls a year |
| Regional film funds | Usually tied to spending in the region |
The annual budget of the cash rebate is PLN 108 million, with 10% reserved for animation, so applying early in the year matters.
What the Italian co-producer brings
- The Italian national tax credit on the Italian share: 30% for independent producers, 20% for non-independent ones. The 40% credit applies only to foreign service productions, not to co-productions. See our Italian tax credit guide.
- Ministry of Culture funding, including the selective fund for minority co-productions, which requires an Italian share of at least 20% in a bilateral and 10% in a multilateral co-production.
- Regional film funds, Italian locations and the Italian festival and arthouse market.
Contracts on the Italian share must include the AI clauses required by the Italian tax credit rules.
Making the two systems work together
- Plan the spend first: each incentive applies only to the money spent in its own country, so the shooting, post-production and crew plan decides how much each partner can raise.
- No double counting: the same invoice cannot support both the Polish rebate and the Italian credit, and total public aid is capped.
- Recognition before shooting: apply in both countries before principal photography, with a signed co-production agreement and a complete chain of title.
- Eurimages and Creative Europe MEDIA can be added on top of both national systems.
Where to meet Polish and Italian partners
- New Horizons, Wrocław, with its industry section Polish Days, at the end of July: the main showcase for Polish projects looking for international partners.
- Kraków Film Festival, from 30 May to 6 June 2027, with KFF Industry and the CEDOC co-production market for documentaries and animation.
- MIA in Rome, in October, for Italian producers, broadcasters and sales agents.
Frequently asked questions
Is there a co-production agreement between Italy and Poland?
No bilateral agreement. Italy–Poland official co-productions are made under the Council of Europe Convention on Cinematographic Co-production.
What is the minimum share in an Italy–Poland co-production?
10%, since both Italy and Poland have ratified the revised 2017 Convention; the maximum is 90%. With a third country the range is 5% to 80%, if that country has also ratified the revised text.
Can an Italian producer use the Polish 30% cash rebate?
Only for spend made in Poland, through a Polish co-producer or registered branch, which applies to the Polish Film Institute.
Can a Polish producer access the Italian tax credit?
Not directly. In an official co-production, the Italian co-producer claims the Italian credit for its share; the Polish co-producer accesses Polish support.
When should we apply?
Before principal photography, in both countries. For the Polish rebate, as early as possible from 1 January, since funds are allocated first come first served.
Related guides
| Topic | Resource |
|---|---|
| Best co-production partners for Italy | /en/european-film-co-productions/ |
| The European Convention on Cinematographic Co-production | /en/new-european-convention-cinematographic-co-production/ |
| Italian film tax credits | /en/italy-film-tax-credits/ |
| Romania’s 30% cash rebate | /en/film-production-in-romania/ |
| Italy–Serbia and Balkans co-productions | Legal guide |
| Film and TV law in Italy | /en/what-en/film-and-television/ |
Planning an Italy–Poland co-production?
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