Trinidad & Tobago: Production Expenditure Rebate Programme


Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend35.00
Financial cap per production8
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.