Te Pūtea Hanga Kiriata o Aotearoa
Rebate For International Productions
Are you a New Zealand production or official co-production?
New Zealand rebate
New Zealand offers everything you need to bring your vision to life: world-class production and post-production facilities, diverse and accessible locations and experienced, highly-skilled crews who know how to deliver exceptional results.
The International Rebate offers a baseline 20% cash rebate on eligible spend and is 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 your Qualifying New Zealand Production Expenditure (QNZPE).
Minimum spending requirements
Here's what you need to spend in New Zealand to qualify:
1. What productions qualify?
What counts as qualifying spend?
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. For non-cast members, they need to work on your production for at least 14 days total.
For complete details, check Section 3 of our 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.
5% Uplift
Productions eligible for the 20% Rebate can apply for the 5% Uplift if additional criteria are met, including a points test.
PDV Productions are not eligible for the 5% Uplift.
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 (optional)
- Once you're registered, you can apply for a Provisional Certificate. This gives you a non-binding opinion on whether you're eligible for the International Rebate.
- Important: Provisional Certification becomes mandatory if you're seeking the 5% Uplift, and you must submit this before principal photography begins.
Three
Final Certification
- Submit your final application within six months of completion.
- 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.
You'll find our full criteria, application forms, templates, and other resources below to guide you through the process.
For more information on the application process, see our application resources