|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%
|When will the benefit/incentive be received?|
- - End of national fiscal year
|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.