© Spartacus: House of Ashur

You can increase your rebate from 20% to 25% by meeting some additional criteria. 

Here’s how to access that additional 5%.


Eligibility

Minimum spend:

For the Production Rebate 5% Uplift, all productions must have QNZPE of NZ$20 million or more*

There is no separate QNZPE threshold for the PDV Rebate 5% Uplift. PDV productions with QNZPE of NZ$250,000 or more, that start PDV Activity on or after 1 January 2026, are eligible to apply.

* productions that started principal photography before 1 January 2026 must have minimum QNZPE of NZ$30 million to be eligible for the Production Rebate 5% Uplift.

Points-based system

Production Rebate 5% Uplift
Productions must achieve a minimum of 40 points out of a maximum 85 points. Points are available in the following areas:

  • Sustainability
  • New Zealand production activity
  • New Zealand personnel                                     
  • Skills and talent development                                              
  • Innovation and infrastructure                              
  • Marketing, promoting and showcasing New Zealand

PDV Rebate 5% Uplift
Minimum points vary based on QNZPE. Points are available in the following areas:
 

  • Promoting New Zealand PDV Activity
  • On-the-job training
  • Industry seminars
  • Education sector seminars

© Time Bandits

Application process

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

  • if you’re seeking the Production Rebate 5% Uplift you must also apply for a Provisional Certificate before the start of principal photography.
  • for the PDV Rebate 5% Uplift, Provisional Certification is optional.

A Provisional Certificate gives you a non-binding opinion on whether the production is eligible for the International Rebate.

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.

 

For more information on the application process, see our application resources


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