This summary was prepared from cited sources. Check the official pages before using the information for a production decision. It is not an eligibility confirmation.
Stated headline rate40%
Cash rebate
Minimum spendNot stated
See qualifying expenditure
Per-project capNZD 30,000,000
See cap conditions
Annual program capNot stated
Not remaining available funding
Rates & additional benefits
40% cash rebate on eligible spend.
Production type & commercial eligibility
Commercials not confirmed. Productions must demonstrate sufficient audience reach and an agreement for New Zealand distribution on an appropriate platform; explicit advertising eligibility was not verified.
Qualifying expenditure
Qualifying New Zealand Production Expenditure (QNZPE) incurred on production in New Zealand.
Labor & residency
Non-New Zealand resident non-cast members' fees and expenses may be included only if they work on the production in New Zealand for at least 14 days in total.
Application timing
Register before principal photography, or seek a Provisional Certificate before completing production; final application due within six months of completion.
Caps & funding conditions
Rebate applies to QNZPE up to NZD 30,000,000.
Audit requirements
Final application and supporting certification requirements are stated, but audit detail was not verified.
Receiving the incentive
Cash rebate; transferability and refund mechanics beyond the rebate were not stated.
Program dates
Effective date
Not stated
Program end date
Not stated
A program end date is not necessarily an application deadline.
Reference information for planning, not a qualification decision or a savings estimate. Missing figures mean “not stated,” not zero or unlimited. Confirm current terms with the administering agency and your tax adviser. Read our methodology.