| Benefit as a % of spend | 25.00 |
| Financial cap per production | 9000000 |
| Do I have to register/set up a company? | Yes |
| 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? | No |
| 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 1000000 (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 | - - Rece tour assistance, location finding service
- - Per Project Cap:
- $9 million for video television series per season
- $5 million for feature films
- $250,000 for commercials
Minimum Spend:
- $1 million (avg) per episode for television series
- $5 million for feature films
- $250,000 for commercials
Annual cap:
- $30 million
Payments to loan-out companies are subject to 4% withholding, and this must be paid in order for the production to earn the refundable tax credit. Insurance is a qualified expense. Payroll processing fees paid to an in-state vendor will qualify. Only the taxable portions of per diems qualify for both residents and non-residents. Fringes, per diems and stipends are qualifying expenses.
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