Fringes, Incentives and Tax
Make the most of the generous incentives available for international and New Zealand productions. The New Zealand Film Commission is responsible for administering incentives for applicable international film productions in New Zealand.
- Rebate for international productions
International productions are eligible for the Screen Production Rebate (SPR) cash grant of 20% of Qualifying New Zealand Production Expenditure (QNZPE). If you can show that your production will bring significant benefits to New Zealand, you could also get an extra 5% uplift.
- Rebates for New Zealand productions and co-productions
New Zealand productions are eligible for the SPR cash rebate of 40% of QNZPE. To qualify for this grant, your production must have significant New Zealand content or be an official co-production.
New Zealand currently has co-production agreements with 17 countries. The treaties can be viewed on the NZFC site.
- Post, Digital and Visual Effects Rebate (PDV)
Post-production and VFX projects undertaken in Auckland/New Zealand could also qualify for a 20% rebate if meeting the QNZPE threshold.
- Game Development Sector Rebate scheme (GDSR)
Gaming projects undertaken in Auckland/New Zealand could also qualify for a 20% rebate.
KĀORE HE UTU TĀPIRI
New Zealand crew members are generally self-employed contractors. Since September 2022, workers are covered by the Screen Industry Workers Act which allows for collective bargaining to establish minimum terms and conditions, such as wages, overtime and holidays, helping to provide certainty for production planning. The nature and scope of these terms will be determined by each production during the bargaining process.
However, there are no compulsory union fringe obligations or personal benefits such as holiday pay and health, government levies or union dues required from productions. This can be an advantage to New Zealand’s competitiveness over other territories such as Australia, Canada and the US, where these add-on costs apply.
New Zealand has a relatively simple, low-cost tax system with no regional or state taxes. Guidelines for the screen industry are available from the New Zealand Government Inland Revenue.
We also recommend you seek advice from a New Zealand tax professional to make sure your production meets New Zealand’s income tax, Goods and Services Tax (GST) and rebate requirements.
- International cast and crews
All your international film crew members will need working visas in New Zealand, unless they’re an Australian permanent resident or citizen. Your New Zealand line producer or production support person can help you manage employment and immigration obligations.
- Tourist visas and visa waivers
You can undertake location scouting, business visits or feasibility studies on a tourist visa or, where applicable, under a visa waiver agreement. New Zealand has agreements established with many countries for stays of up to three months.