Te Pūtea Hanga Kiriata o Aotearoa

Rebate for  New Zealand Productions

Name: New Zealand Film Commission
Price range: $

Are you an Inbound production? International rebate

The New Zealand Screen Production Rebate (NZSPR) is here to help bring your screen stories to life and support the development of New Zealand creatives.

The New Zealand Rebate offers a 40% cash rebate on eligible spend and is administered by the NZFC on behalf of the Ministry for Culture and Heritage.

Overview

New Zealand Screen Production Rebate (NZSPR) for New Zealand Productions

Rebate

40%

of Qualifying New Zealand Production Expenditure (QNZPE)

+ Additional Rebate

If your production has QNZPE between NZ$15 million and NZ$50 million, you might be eligible for even more support through the Additional Rebate. There are some extra criteria to meet, but it could significantly boost your funding.

Eligibility

To qualify for the New Zealand Rebate, your project must meet the following criteria:

Minimum spending requirements

Eligible format:

Feature Film (theatrical release)
Expenditure Threshold:
- NZ$2.5 million
Eligible format:

Series - Scripted
Expenditure Threshold:
- NZ$1 million (total)
  and at least NZ$500,000 per hour
- OR NZ$10 million (per season)
Eligible format:

Single Episode - Scripted
Expenditure Threshold:
- NZ$1 million (total)
  and at least NZ$800,000 per hour
Eligible format:

Series - Unscripted
Expenditure Threshold:
- NZ$250,000
  (per hour)
Eligible format:

Single Episode - Unscripted
Expenditure Threshold:
- NZ$250,000 (total)
Eligible format:

Short-Form Animation (single episode or series)
Expenditure Threshold:
- NZ$250,000 (total)
  and at least NZ$400,000 per hour

What is Qualifying New Zealand Production Expenditure (QNZPE)?

QNZPE is eligible spend incurred by the applicant on the production in New Zealand. In general, this means:

Services provided in New Zealand.
The use of land located in New Zealand.
Goods purchased, hired or leased in New Zealand, provided they are sourced from within New Zealand.
Goods sourced from overseas, provided those goods are not otherwise available in New Zealand, are located in New Zealand during the making of the production and are purchased, hired or leased from a New Zealand Resident who typically supplies that type of good.

QNZPE also includes the fees and expenses of non-New Zealand residents who work on the production in New Zealand, provided (in the case of non-cast members) they work on the production for at least 14 days in total.
For full details, see Section 3 of the Criteria.

What you need to qualify

Requirement:

New Zealand distribution

All productions must show sufficient audience reach and have an agreement for New Zealand distribution on an appropriate platform.
Requirement:

Non-New Zealand government funding and market attachments

Feature films: At least 10% of budget from non-NZ government sources. Other formats: At least 25% non-NZ government funding and 10% market attachments.
Requirement:

Producer income

You need to have an equity share that matches the expected rebate value and aligns with other equity investors.
Requirement:

Special Purpose Vehicle (SPV)

You'll need to set up as a New Zealand entity created specifically for your production (some exceptions available).

Significant New Zealand Content

To qualify as a New Zealand Production, you’ll need to pass the Significant New Zealand Content Test, or be certified as an Official Co-production.

the test and guidance are available in Appendix 3 of the criteria
more information on Official Co-productions is available here

Residency and ongoing engagement in New Zealand

You, or your production company, need to demonstrate at least 18 months active engagement in the New Zealand screen industry.

Your Special Purpose Vehicle (SPV) and its parent company (if there is one) needs to have management and control in New Zealand, or majority New Zealand shareholdings; or be a New Zealand resident partnership.

The SPV needs to be responsible for making the production in New Zealand.

There are some exceptions available that allow you to reuse an SPV – see clause 10.2 of the criteria, or reach out to the Co-Production and Incentives Team.

Additional Rebate

You may be eligible for the Additional Rebate if:

QNZPE for the production is $15 million or more;
The lead producer has relevant experience on at least one previous production of the same format;
Your finance plan includes 10% market attachments (regardless of format);
The productions meets the Significant Cultural Benefits Test;
The production, or production company, demonstrates additional cultural benefits to New Zealand that match the value of the Additional Rebate.

Note: Official Co-productions must also pass the Significant Cultural Benefits Test, and can’t use Total Production Expenditure (TPE) to meet the $15 million threshold.

How to apply

One

Registration or Provisional Certification

Before you start filming, you have two options:

Register with us before Principal Photography begins
apply for a Provisional Certificate before completing production.

A Provisional Certificate gives you a non-binding opinion on whether you're eligible for the Rebate, it's a great way to get clarity early on.

Important: If you're going for the Additional Rebate, you must submit a Provisional application before Principal Photography begins.

Two

Final Certification

Submit your final application within six months of completion.

Include an independent auditor's report from an approved provider.
We'll review your claim with an external consultant to confirm eligibility.
If you meet specific criteria, you might be eligible for an interim payment.

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

Get started

You'll find the full criteria, application forms, templates and other resources below to help you through the process.

Ready to bring your vision to life? We're here to support you every step of the way.