Following the Budget 2026 information released by Manatū Taonga Ministry for Culture and Heritage regarding changes to the New Zealand Rebate, the 2026 Criteria and updated FAQs are now available on NZFC’s website.
Application forms for the 2026 Criteria are also now available on the Tomo mai portal.
Please ensure you are using the correct form for your application, as the 2023 Criteria forms will remain live until all Final applications under that criteria have been processed.
The following changes will apply to productions starting principal photography on or after 1 July 2026:
- The minimum spend for theatrically-released feature films to qualify for the Rebate will lower from $2.5 million to $1 million.
- The cap on Above The Line Costs will be removed.
- The per-project cap for the base Rebate will increase from $6 million to $12 million.
- The Additional Rebate, that currently requires productions to meet more criteria to apply for a Rebate over $6 million, will be removed.
Any questions can be directed to the Co‑Production and Incentives Team via nzspr@nzfilm.co.nz.