| Benefit as a % of spend | 25.00 |
| Financial cap per production | - |
| 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? | 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: 60.00%
- - Cultural Test
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| When will the benefit/incentive be received? | - - On submission of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Foreign productions are required to hire a local production service company to access the incentive. With regards to foreign cast and crew, the criteria listed above only applies if they are paid by the local service company. The incentive operates a separate branch for domestic productions, offering a lower tax credit rate of 15%. Foreign Productions are exempt of the 20% VAT/Sales Tax.
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