Post, Digital and Visual Effects Grant

Share this:
District 9 (Sony Pictures) 2009

This grant is part of the New Zealand Screen Production Grant.  

This grant aims to foster capacity and new business development for large budget PDV Production in New Zealand.

We administer the NZSPG and Post, Digital and Visual Effects (PDV) Grant scheme on behalf of the Ministry of Business, Innovation and Employment (MBIE).

If you have any questions about specific projects or the previous scheme please contact [email protected] or call the Incentives Executive on +64 4 382 7680. 

Eligible productions can access a cash grant equivalent to 20% of Qualifying New Zealand Production Expenditure (QNZPE) with a 5% Uplift available for a smaller number of productions that can demonstrate significant economic benefits to New Zealand.      

Eligibility

  • Expenditure threshold – Productions must have incurred NZ$500,000 or more on QNZPE* 
  • Format – The production must be a feature film, television programme or series or other non-feature film format
  • Special Purpose Vehicle – The applicant must be a special purpose vehicle unless it falls within one of the exceptions
  • Residency Status – The applicant must be a New Zealand resident company or partnership, or a foreign corporation with a fixed establishment in New Zealand for tax purposes
  • Responsible Entity – The applicant must be the entity responsible for the PDV Activity on the production in New Zealand 
  • Other Grants and New Zealand Incentives – A production cannot receive a PDV Grant and any other grant or New Zealand government film finance or tax incentives.    

*In certain circumstances where the PDV supplier is applying for the grant directly, the quoted price may be less.  See PDV Grant Exception 2 set out in clause 11.2(e) of the criteria.  

QNZPE

QNZPE is generally production expenditure spent by the applicant on: 

  • Goods and services provided in New Zealand
  • The use of land located in New Zealand
  • The use of a good that is located in New Zealand at the time that the good is used in the making of the screen production

QNZPE for PDV Productions is QNZPE that is spent directly on or is necessarily related to PDV Activity in New Zealand.  See clause 9.2 of the criteria for more detail.   

PDV Activity means the activities listed in Annexure 3 of the criteria.

Notification

For planning purposes applicants should provide advance notice by email to [email protected] of their intention to apply for a grant and, if shooting is to occur in New Zealand, the estimated shoot dates. 

Please see the Promotional Materials Schedule document at the bottom of the page regarding materials that should be provided by grant applicants.

Application process

Applications for the grant can be made once all QNZPE on the production is paid.

Applications must be made within three months from completion of the production.

Applications must include an independent auditor’s report from one of the following approved auditors:

  • Ernst & Young
  • PriceWaterhouseCoopers
  • Grant Thornton
  • KPMG

If you wish to use a different auditor, please email [email protected] for approval.  

All applications should be made on the NZSPG application form for International Productions.

We will send a copy of each application to the Inland Revenue Department (IRD) for verification against the applicant’s tax records and to an independent consultant for assessment.

Once we have received the IRD’s and the independent consultant’s report, we will submit applications to the NZSPG Panel for approval.

The application process usually takes three months and payment usually takes 10 business days from the date of approval.

Initial Assessment

Applicants may seek initial assessment for a PDV Grant from us by submitting an Initial Assessment Application.

We highly recommend that applicants for television and other non-feature film formats and applicants for the 5% Uplift seek initial assessment.  We aim to process Initial Assessment Applications within a minimum of six weeks.  

Further information

Please refer to the NZSPG Criteria for International Productions for detailed information about the PDV scheme. 

Completed application forms and any queries about this process, should be sent to [email protected]. The application form for initial assessment is below. The application form for final approval will be published shortly. 

Productions which have received the previous PDV Grant include:

Jumper, District 9, Gulliver’s Travels, X-Men: First Class, The A Team, Walking with Dinosaurs 3D, Cirque du Soleil: Worlds Away, The Wolverine, Hunger Games: Catching Fire