Comparison Example

Type of incentive	Montana: The Big Sky on the Big Screen Act Montana, United States of America Payroll Tax Rebate	New Zealand: The Large Budget Screen Production Grant New Zealand Cash Rebate	Iceland: The Icelandic Film Fund Iceland Film Fund
Qualifying formats	Feature film - fiction (theatrical) Feature film - documentary (theatrical) TV Film or TV series - fiction TV Film or TV series - documentary	Feature film - fiction (theatrical) TV Film or TV series - fiction	Feature film - fiction (theatrical) Feature film - documentary (theatrical) TV Film or TV series - fiction TV Film or TV series - documentary
Qualifying productions	National productions Foreign productions	National productions Foreign productions Co-productions	National productions Co-productions
Benefit as a % of spend	14.00%	15.00%	%
Financial cap per qualifying production	No	No	No
Do I have to register/set up a company?	Yes	Optional	Optional
Does foreign cast/crew paid in their home country/region qualify as expenditure?	No	No	No
Do foreign cast/crew have to pay tax in the host country/state/region?	Yes	Yes	No
Does travel to/from country/region qualify as expenditure?	No	No	No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?	Yes	No	Yes
Criteria to access the benefit	Use Local cast & Crew	Minimum spend (in local currency): 15000000	Cultural Test TV Broadcast or theatrical distribution contract required
When will the benefit/incentive be received?	End of national fiscal year	On submission of audited accounts 3 months after completion of audited accounts
Additional incentives or advantages	9% return on money spent on Montana goods and services. No Sales Tax. The incentive does not apply to projects that violate Montana’s obscenity laws. The production may not be financed by the tobacco industry.	VAT / GST /Sales Tax recoverable Rece tour assistance, location finding service	Productions can also qualify for a reimbursement of up to 20%, but the two payments together will not be more than 50% of the total production costs.
Contacts	Montana Film Office montanafilm@mt.com www.montanafilm.com 301 South Park Avenue Helena 59620 Montana United States of America	Film New Zealand info@filmnz.org.nz www.filmnz.com 23 Frederick Street Wellington 6142 New Zealand	Film In Iceland einar@invest.is www.filminiceland.com Borgartun 35 Reykjavik 105 Iceland