Mauritius film and commercial rebate raised from 30% to 40%
The film rebate scheme available in Mauritius has increased from the previous rate of 30% to 40%. The increase is designed to entice more international productions to film in the island nation, covering costs relating to transport, accommodation and production services amongst others. The updated rebate is now available, having been implemented at the beginning of August 2016.
The procedure for accessing the rebate requires that productions submit their application to the Board of Investment at least six weeks prior to starting principal photography. The required minimum spend to access the rebate differs between production types, standing at MUR6 million and MUR2.25 million for feature films and television shows respectively.
As one of the few rebate programmes that extends to commercials productions, Mauritius is a popular location on the commercial scene. With its higher rate, the Mauritius rebate is now one of the leading incentive programmes in the world for commercials.
Mauritius’ relatively small distance from South Africa, a major production hub in itself has made the island an ideal location for any commercial shoots coming out of the country.
Only a select number of countries worldwide offer incentive programmes for commercials productions. These incentives include a 30% tax rebate from Malaysia with a MYR5 million minimum spend, and a 20% cash rebate from Serbia with a EUR100,000 minimum spend.
Mauritius has also seen attention from international feature films such as Bruce MacDonald’s The Perfect Wave and Jaco Smith’s Vir Altyd (pictured).
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