Te Pūtea Hanga Kiriata o Aotearoa
Rebate For International Productions
Are you a New Zealand production or official co-production?
New Zealand Rebate
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New Zealand's 20% and 5% Uplift cash rebates with generous eligible spend definitions and fast assessments deliver exceptional value for studios and independents alike.
The incentives program is government-backed and administered by the NZFC on behalf of the Ministry of Business, Innovation and Employment.
Overview
New Zealand Screen Production Rebate (NZSPR) for International Productions
Cash Rebate
20%
of Qualifying New Zealand Production Expenditure (QNZPE).
Eligibility
To qualify for the International Rebate, your project must meet the following criteria:
Minimum spend requirements
Effective dates & transitional provisions
- The expenditure threshold for live action productions that started principal photography before 1 January 2026 is NZ$15 million.
- The expenditure threshold for the Production Rebate 5% Uplift is NZ$30 million for live action productions that started principal photography before 1 January 2026.
- A cap on Above The Line Costs (20% of QNZPE) applies to productions that started principal photography or PDV activity before 1 January 2026.
- The PDV Rebate 5% Uplift is available to productions that started PDV activity on or after 1 January 2026.
What is Qualifying New Zealand Production Expenditure (QNZPE)?
Your Qualifying New Zealand Production Expenditure (QNZPE) includes money you spend on your production in New Zealand. This covers:
- Services provided here in New Zealand
- Using land located in New Zealand
- Goods you buy, hire or lease in New Zealand (as long as they're sourced locally)
- Goods sourced from overseas, provided those goods are not otherwise available in New Zealand, are located here during the making of the production and are purchased, hired or leased from a New Zealand Resident who typically supplies that type of good.
You can also include fees and expenses for non-New Zealand residents working on your production in Aotearoa New Zealand. For non-cast members, they need to work on your production for at least 14 days total.
For complete details, check Section 3 of the Criteria document.
QNZPE for PDV Productions includes, but is not limited to:
- Fees and expenses for personnel working on PDV activity.
- Hiring studio and office space for PDV activity.
- Buying and hiring equipment used for PDV activity.
- Depreciation of assets used for PDV activity.
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5% Uplift
Productions eligible for the 20% Rebate may be able to apply for a 5% Uplift if additional criteria are met.
A separate 5% Uplift for eligible PDV Productions is also available.
How to apply
One
Registration
You must register with us:
- Before you start principal photography, or
- For PDV productions: within 20 working days of accepting a qualifying bid for PDV work
Two
Provisional Certification
- Once you’ve registered, you can choose to apply for a Provisional Certificate. This gives you a non-binding opinion on whether you’re eligible for the International Rebate.
- Provisional Certification becomes mandatory if you’re applying for the Production Rebate 5% Uplift. The Provisional application must be submitted before the start of principal photography.
- Provisional Certification remains optional if you’re applying for the PDV Rebate 5% Uplift.
Three
Final Certification
Final applications must be submitted within six months from completion of the full production.
- Include an independent auditor's report from one of our approved providers.
- We'll review your claim with an external consultant to confirm eligibility.
- Once your QNZPE reaches NZ$50 million, you can apply for an interim payment.