Film Tax Incentive New Zealand: A Guide to New Zealand's Film Tax Incentives
20% Cash Rebate for International Productions — Plus a 5% Uplift and 40% for NZ Productions
This guide covers New Zealand's main screen incentive — the New Zealand Screen Production Rebate — and how international productions can claim it.
As Fixers in New Zealand, we bring local expertise to international productions filming in New Zealand. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
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Common Questions
What rate can my production claim?
International productions receive a 20% cash rebate on Qualifying New Zealand Production Expenditure (QNZPE). A small number of productions delivering significant economic benefits to New Zealand may be invited to apply for an additional 5% uplift. New Zealand productions and certified official co-productions claim a higher 40% rate instead. A single project cannot claim both the international and the New Zealand rate.
When will I receive the cash rebate?
The New Zealand Film Commission (NZFC) pays the rebate as a cash grant once it has approved your audited final cost report and compliance documentation for the completed New Zealand activity.
Is there a cap on the rebate amount?
There is no fixed maximum rebate value per project — the rebate is a percentage of your Qualifying New Zealand Production Expenditure. Minimum spend thresholds apply (NZ$4 million QNZPE for international live-action productions, and NZ$250,000 for PDV work).
Do I need a New Zealand production company?
The applicant must be a New Zealand resident company or partnership, or a foreign company with a fixed establishment in New Zealand for tax purposes. Fixers in New Zealand can serve as your local production services partner and help structure your rebate claim.
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Maximize Your Production Budget in New Zealand
Structuring as an official co-production can lift your rebate from the 20% international rate to 40%, and productions that deliver significant economic benefits to New Zealand may be invited to apply for an additional 5% uplift. New Zealand's world-leading PDV and VFX facilities also qualify for the rebate. Contact Fixers in New Zealand to discuss your next project.