| Benefit as a % of spend | 40.00 |
| Financial cap per production | 100000000 |
| 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? | 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 | - - 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 commencement of principal photography
- - On completion of principal photography
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| Additional incentives or advantages | - - Productions can also qualify for a reimbursement of up to 20% tax, but the two payments together will not be more than 50% of the total production costs.
Payment is delivered in two rates: 97% on commencement of principal photography and 3% on completion of the principal photography.
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