| Benefit as a % of spend | 25.00 |
| Financial cap per production | 100000000 |
| 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? | 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 | - - Minimum shooting days: 6
- - Minimum percentage of the film that must be shot in the region: 50.00%
- - Minimum spend 1500000000 (in local currency)
- - TV Broadcast or theatrical distribution contract required
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| When will the benefit/incentive be received? | - - On commencement of principal photography
- - On submission of audited accounts
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| Additional incentives or advantages | - - VAT / GST /Sales Tax recoverable
- - Rece tour assistance, location finding service
- - Rebate will be paid as follows: 50% cash on first day of principal photography, 50% cash after submission of final accounting.
International co-production films shall be eligible only when the minimum financial contribution from each co-producer is over 20% in case of co-production between two countries, and over 10% for each co-producer in case of co-production between three or more countries.
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