New Zealand Screen Production Rebate for International Productions

The New Zealand Screen Production Rebate is a government-backed screen incentives scheme, first introduced on 1 April 2014.

Eligible productions can access a 20% cash rebate on Qualifying New Zealand Production Expenditure. A Post, Digital and Visual Effects (PDV) Rebate is also available.

Criteria

The current Criteria is dated 1 November 2023. FAQs, application forms and other supporting information can be downloaded from the list at the bottom of this page.

The Criteria also includes a redeveloped 5% Uplift. 

Transitional provisions:

• Live Action Productions that start Principal Photography on or after 1 November 2023 will be assessed under the NZSPR Criteria for International Productions dated 1 November 2023.
• PDV Productions that start PDV Activity on or after 31 August 2023 will also be assessed under the NZSPR Criteria for International Productions dated 1 November 2023.
• Live Action Productions that started Principal Photography before 1 November 2023 and PDV Productions that started PDV Activity before 31 August 2023 will be assessed under the NZSPG Criteria for International Productions dated 1 July 2017 (Updated 2019).

If you are unsure which criteria applies to your production, please contact nzspr@nzfilm.co.nz

The New Zealand Film Commission administers the NZSPR for International Productions on behalf of the Ministry of Business, Innovation and Employment. The NZSPR is not a tax credit. 

The purpose of the NZSPR for International Productions is to incentivise the production of foreign and domestic large budget films, television and other format productions in New Zealand in order to provide economic and industry development benefits to New Zealand.

The purpose of the PDV Rebate is to specifically foster capacity and new business development for large budget PDV Productions in New Zealand.

A domestic rebate is also available for eligible New Zealand productions and Official Co-productions.

Eligible Formats

Feature films, television and other non-feature film formats are eligible. Productions applying for the Post, Digital and Visual Effects Rebate are also required to be an eligible format. 

See Clauses 8 and 9 of the Criteria for full details on formats, including ineligible formats.

Expenditure Thresholds 

General Eligibility Requirements

Special Purpose Vehicle

Applicants must be a special purpose vehicle set up solely to make the production in New Zealand, unless they fall within one of the exceptions set out in clause 12.2 of the Criteria.

Residency Status

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.

Responsible Entity

The applicant for the Rebate must be the entity responsible for all activities in making the production in New Zealand.

Other Rebates and New Zealand Incentives

A production cannot receive an International Rebate and a New Zealand Rebate, or any other New Zealand Government film finance or tax incentive in relation to the production. 

Qualifying New Zealand Production Expenditure (QNZPE)

QNZPE is eligible 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 Zealand residents 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.

Further details, including exclusions to QNZPE, are set out in section 3 of the Criteria.

Post, Digital and Visual Effects (PDV) Rebate

QNZPE necessarily related to PDV Activity includes but is not limited to:

• the fees and expenses of personnel working on PDV Activity
• the hire of studio and office space for PDV Activity
• the purchase and hire of equipment used for PDV Activity
• the depreciation of assets used for PDV Activity.

For a detailed list of PDV Activity please see Appendix 2 of the Criteria.

Application Process

Registration

To be eligible for the Rebate, all applicants must register with the Film Commission within the relevant timeframe:

• For Live Action productions: before commencing Principal Photography in New Zealand.
• For PDV Productions: within 20 working days of a “qualifying bid”* being accepted by the applicant; or
• If a PDV Production does not initially meet the NZ$250,000 QNZPE threshold, it can be registered after PDV activity has commenced if registration takes place within 20 working days of a “qualifying bid” taking the QNZPE above the minimum expenditure threshold, being accepted by the applicant.

See Clause 26 of the Criteria for full details on registration.

International Productions that do not register within the relevant timeframe will not be eligible for the NZSPR.

* a “qualifying bid” is a bid by a supplier to carry out PDV Activity that would result in the aggregate QNZPE for the production exceeding the NZ$250,000 threshold.

Provisional Certification

Once a production is registered, the production may apply for a Provisional Certificate, but this is not mandatory. A Provisional Certificate is a non-binding opinion on whether a production is likely to meet the eligibility criteria. It does not guarantee that a production will receive a Rebate.

Once a Provisional application is deemed complete, the NZFC will issue a dated acknowledgement letter and the assessment process takes approximately six weeks. Provisional Certificates are approved by the Rebate Panel and lapse after six months unless the production commences Principal Photography within that time.

Note: productions intending to seek the 5% Uplift must apply for a Provisional Ceritificate (click here for more information).

Final Certification

Final applications can be made once all QNZPE on the production is paid, or each time the QNZPE reaches NZ$50 million or more (this is an Interim application).

Final applications must be made within six months from Completion of the production (when a production is first in a state where it could reasonably be regarded as ready to be distributed, broadcast or exhibited to the general public). Late Final applications may not be accepted. 

Final applications must include an independent auditor’s report from one of the following approved auditors:

• Ernst & Young
• PricewaterhouseCoopers
• Grant Thornton
• KPMG

If you wish to use a different auditor, please email nzspr@nzfilm.co.nz for approval.

Interim and Final applications are sent to the Inland Revenue Department (IRD) for review against the applicant’s tax records and to an Independent Consultant for assessment of QNZPE. The application is then presented to the Rebate Panel for approval.

The Interim and Final application process takes up to three months. Once approved, payment is generally made within ten business days after an invoice is submitted to the Ministry of Business, Innovation and Employment.

Application forms can be downloaded from the list at the bottom of this page. Please submit all applications to nzspr@nzfilm.co.nz

On-screen Credit, Logo and Promotional Materials

The completed production must include an on-screen end credit and New Zealand Film Commission logo. Unless otherwise agreed, the required credit text is:

The filmmakers acknowledge the assistance of the New Zealand Government’s Screen Production Rebate

Please email nzspr@nzfilm.co.nz to obtain the current logo. Please note, unless otherwise agreed with the NZFC, the logo should only be used in conjunction with the end credit text.

Please see the Promotional Materials Schedule for information on required deliverables to be provided with your Final application.

Further information

If you have any further queries, please contact nzspr@nzfilm.co.nz or call the Incentives Team on +64 4 382 7680.

Images: M3GAN (courtesy of Blumhouse), Black Adam (courtesy of Warner Bros.)