| Benefit as a % of spend | 25.00 |
| Financial cap per production | 10000000 |
| Do I have to register/set up a company? | |
| Does foreign cast/crew paid in their home country/region qualify as expenditure? | No |
| Do foreign cast/crew have to pay tax in the host country/state/region? | Yes |
| Does travel to/from country/region qualify as expenditure? | Yes |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | Yes |
| Criteria to access the benefit | - - Minimum spend 50000 (in local currency)
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| When will the benefit/incentive be received? | - - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - 30% rebate on the wages of resident cast and crew.
25% rebate on the wages of non-resident cast and crew.
7% sales tax exemption on a list of production items.
5.5% tax reduction on specialised film equipment.
Production equipment and machinery used directly in filming and/or editing of a project may be taxed at the reduced rate of 1.5%.
USD20 million annual cap.
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