| Benefit as a % of spend | 20.00 |
| Financial cap per production | - |
| Do I have to register/set up a company? | Yes |
| 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? | No |
| Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? | No |
| Criteria to access the benefit | - - Use Local cast & Crew
- - Cultural Test
- - TV Broadcast or theatrical distribution contract required
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| When will the benefit/incentive be received? | - - On submission of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - Feature films must spend at least NZD 15m to qualify for the 20% grant. Television productions and other non feature films must spend at least NZD 4m.
A 20% grant is also available for productions that spend at least NZD 500,000 on VFX.
The grant can increase to 25% for a small number of features with very large production budgets.
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