TRINIDAD & TOBAGO FILMING INCENTIVES

Trinidad & Tobago: Production Expenditure Rebate Programme

Overview

Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
Qualifying productions
  • - National productions
  • - Foreign productions

Specifics

Benefit as a % of spend50.00
Financial cap per production1500000
Do I have to register/set up a company?Optional
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? No
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Minimum spend 100000 (in local currency)
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - Rece tour assistance, location finding service
  • - Production Expenditure Rebate for International crews: Spend of USD100,000 to USD500,000 – 20% (labour) / 12.5% (other) rebate; Spend of USD500,000 to USD1 million - 20% (labour) / 15% (other) rebate; Spend of USD1 million to USD3 million – 20% (labour) / 35% (other) rebate. Sales Tax recoverable for local companies. Expect 8-12 months processing time from the date of submission.

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