|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
|When will the benefit/incentive be received?|
- - On submission of audited accounts
|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.