Rates & additional benefits
Minimum 15% of CIQPE, with stated uplifts for unscripted content, visible Cayman setting, ministerial positive-light designation, major spend/training, Sister Islands and resident qualifying vendors/labor; maximum 35% of individual CIQPE.
Production type & commercial eligibility
Commercials excluded. Official guidelines expressly exclude commercials from eligible production types.
Qualifying expenditure
CIQPE: expenditure wholly in the applicable production and attributable to goods/services consumed in the Cayman Islands.
Labor & residency
All individuals must be Cayman residents or hold valid permits; a stated uplift applies to qualifying resident vendors/labor.
Application timing
Interim Certificate must be obtained before principal photography; production must start within 90 days (with a possible further 90-day extension), followed by final certification.
Caps & funding conditions
Minimum aggregate eligible production spend is CI$250,000; no annual or per-project maximum cap was stated.
Audit requirements
Books and records must be maintained; an approved auditor and audited expenditure statement are required.
Receiving the incentive
Cash rebate paid after final certification; official guidelines state payment within 90 days of final certification.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.