|Benefit as a % of spend||25.00|
|Financial cap per production||10000000|
|Do I have to register/set up a company?|
|Does foreign cast/crew paid in their home country/region qualify as expenditure?|| No|
|Do foreign cast/crew have to pay tax in the host country/state/region?|| Yes|
|Does travel to/from country/region qualify as expenditure?|| Yes|
|Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive?|| Yes|
|Criteria to access the benefit|
- - Minimum spend 50000 (in local currency)
|When will the benefit/incentive be received?|
- - On submission of audited accounts
- - State approx. number of months after completion of audited accounts
|Additional incentives or advantages|
- - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - 30% rebate on the wages of resident cast and crew.
25% rebate on the wages of non-resident cast and crew.
7% sales tax exemption on a list of production items.
5.5% tax reduction on specialised film equipment.
Production equipment and machinery used directly in filming and/or editing of a project may be taxed at the reduced rate of 1.5%.
USD20 million annual cap.