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NEW ZEALAND

Australia, New Zealand, & Fiji Main

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Eligible Production Types

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Location Production Needs

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive20%-25% Rebate
Labor
Resident ATL20%
Resident BTL20%
Non-Resident ATL20%
Non-Resident BTL20%
Qualified Spend
Spend20%

Qualifying New Zealand Production Expenditure (QNZPE) is spend incurred by the applicant on the production in New Zealand. In general, this means:

  • services provided in New Zealand;
  • the use of land located in New Zealand;
  • goods purchased, hired or leased in New Zealand, provided they are sourced from within New Zealand;
  • goods sourced from overseas, provided those goods are not otherwise available in New Zealand, are located in New Zealand during the making of the production and are purchased, hired or leased from a New Zealand Resident who typically supplies that type of good.

QNZPE also includes the fees and expenses of non-New Zealanders who work on the production in New Zealand, provided (in the case of non-cast members) they work on the production for at least 14 days in total.

Spend Uplifts

5% if a production meets certain spend criteria and can demonstrate significant economic benefits to New Zealand.

Minimum/Caps
Minimum SpendNZ$15M (film); NZ$4M (TV); NZ$250K (post)
Minimum Filming DaysNone
Project CapNone
Annual CapNone
Application

The applicant must be a New Zealand resident company or partnership, or a foreign corporation with a fixed establishment in New Zealand for tax purposes.

Applicants must register with the NZFC before the start of Principal Photography in New Zealand (or within 20 workdays of a "qualifying bid" being accepted, in the case of PDV productions). An application will only be considered registered when the applicant receives written confirmation of registration from the NZFC.

Additional Requirements
Screen CreditYes
CPA AuditYes
Local Production CompanyYes

New Zealand Film Commission

Catherine Bates, Head of Incentives

+64.4.382.7680

nzspg@nzfilm.co.nz

www.nzfilm.co.nz/

Payroll & Finances

PayrollResidualsSmartStartSmartTimeEP On LocationSmartAccountingEP LiveSmartPOCASHétPayPaymaster Rate GuideEP ResidencyMoneypenny

Manage Multiple Productions

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