| Benefit as a % of spend | 35.00 |
| Financial cap per production | 8 |
| Do I have to register/set up a company? | Optional |
| 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? | No |
| 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 shooting days: 14
- - Minimum percentage of the film that must be shot in the region: 50.00%
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| When will the benefit/incentive be received? | - - End of national fiscal year
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| Additional incentives or advantages | - - Rece tour assistance, location finding service
- - Free use of buidings/facilities/services within jurisdiction
- - Location scouting tour assistance, liaising with other local government agencies and facilitation of incoming crew and temporary equipment importation.
Production Expenditure Rebate for International crews:
Spend of USD100,000 to USD500,000 – 20% (labour) / 12.5% (other) rebate;
Spend of USD500,000 to USD1 million - 20% (labour) / 15% (other) rebate;
Spend of USD1 million to USD8 million – 20% (labour) / 35% (other) rebate.
Sales Tax recoverable for local companies. Expect 8-12 months processing time from the date of submission.
Travel to and from the country only qualifies if it is done via Caribbean Airlines.
Any grant/incentive funds received from another T&T government agency or programme must be subtracted from the Qualifying Expenditure, prior to calculating the rebate.
The incentive will be received no later than 5 months after the submission of audited accounts.
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