NEW ZEALAND
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
Legislation/
Guidance
Incentive | 20%-25% Rebate |
Labor | |
Resident ATL | 20% |
Resident BTL | 20% |
Non-Resident ATL | 20% |
Non-Resident BTL | 20% |
Qualified Spend | |
Spend | 20% |
Qualifying New Zealand Production Expenditure (QNZPE) is spend incurred by the applicant on the production in New Zealand. In general, this means:
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 Spend | NZ$15M (film); NZ$4M (TV); NZ$250K (post) |
Minimum Filming Days | None |
Project Cap | None |
Annual Cap | None |
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 Credit | Yes |
CPA Audit | Yes |
Local Production Company | Yes |
New Zealand Film CommissionCatherine Bates, Head of Incentives +64.4.382.7680 |