Rates & additional benefits
20% of QNZPE; additional 5% uplift to 25% for qualifying productions meeting extra criteria, including a points test. Minimum spend is NZD 4,000,000 for live-action productions and NZD 250,000 for PDV productions.
Production type & commercial eligibility
Commercials excluded. Theatrical release, TV broadcast or commercial online distribution is required; advertising, news and current affairs are excluded.
Qualifying expenditure
QNZPE includes New Zealand production spending on local services, land and locally sourced goods; specified overseas goods may also qualify.
Labor & residency
Non-New Zealand resident fees and expenses may qualify; non-cast members must work on the production for at least 14 days total.
Application timing
Registration before principal photography; PDV registration within 20 working days of accepting a qualifying bid; final application within six months of completion.
Caps & funding conditions
For productions that started principal photography or PDV activity before 1 January 2026, a cap on above-the-line costs equal to 20% of QNZPE applies.
Audit requirements
Provisional certification is available/required depending on category; final certification is required.
Receiving the incentive
Cash rebate; transferability and buy-back terms were not stated.
Program dates
- Effective date
- Not stated
- Program end date
- Not stated
A program end date is not necessarily an application deadline.