New Zealand

New Zealand Film Incentive Overview

The New Zealand Film Incentive offers a generous 20% base cash rebate, with an additional 5–20% available for productions that meet specific requirements. The New Zealand Film Incentive supports feature films, series, and post-production projects that utilize New Zealand’s talent and resources. To access the New Zealand Film Incentive, productions must register and meet local expenditure thresholds. The New Zealand Film Incentive applies to labor, production services, VFX, and accommodation.

New Zealand’s scenic diversity—from volcanic mountains to lush coastlines—enhances the value of the New Zealand Film Incentive. Productions from The Lord of the Rings to Avatar have benefited from the New Zealand Film Incentive. Its reliability and scope make the New Zealand Film Incentive one of the most sought-after worldwide. The government remains committed to supporting the creative industry through the New Zealand Film Incentive.

Hoodlum Introduction

Hoodlum Film Fixers brings clarity to the New Zealand Film Incentive process. Our experienced team handles compliance, budgeting, and document submissions to ensure your project qualifies for the full New Zealand Film Incentive. We work with trusted local partners and the New Zealand Film Commission to simplify access to the New Zealand Film Incentive. Let Hoodlum turn the New Zealand Film Incentive into a key asset for your international production.

Incentives Offered

New Zealand offers several incentives for film and television productions through the New Zealand Film Commission. Here are the key incentives:

• New Zealand Screen Production Rebate (NZSPR) for International Productions: A cash rebate of 20% of Qualifying New Zealand Production Expenditure (QNZPE) is available for international productions filming in New Zealand. An additional 5% uplift is possible if the production demonstrates significant economic benefits to New Zealand.
• New Zealand Screen Production Rebate (NZSPR) for New Zealand Productions: A 40% cash rebate on QNZPE is available for New Zealand productions with significant New Zealand content or official co-productions.
• Post, Digital and Visual Effects (PDV) Rebate: A 20% rebate is available for post-production and VFX projects undertaken in New Zealand, with a minimum QNZPE threshold of NZ$250,000.
• Game Development Sector Rebate scheme (GDSR): A 20% rebate is available for gaming projects undertaken in New Zealand.

Eligibility Criteria

To be eligible for the New Zealand Screen Production Rebate, productions must meet the following criteria:

General Eligibility Criteria:

1. Production Type: The production must be a film, television series, or post-production/VFX project.
2. New Zealand Production Expenditure: The production must incur Qualifying New Zealand Production Expenditure (QNZPE).
3. Minimum Spend Requirements:
   • Film: NZ$15 million
   • Television series: NZ$4 million per season (or NZ$1 million for series with 6 or more episodes of 25 minutes or more)
   • Post-production/VFX: NZ$250,000

Specific Eligibility Criteria:

1. International Productions: Must demonstrate significant economic benefits to New Zealand.
2. New Zealand Productions: Must have significant New Zealand content or be an official co-production.
3. Post-production/VFX Projects: Must be undertaken in New Zealand.

Qualifying New Zealand Production Expenditure (QNZPE):

1. Spend incurred on the production in New Zealand.
2. Includes services, land use, goods purchased or hired in New Zealand, and fees and expenses of non-New Zealanders working on the production in New Zealand.

Additional Requirements:

1. Cultural Test: Productions may need to meet a cultural test to demonstrate their New Zealand content.
2. Application Process: Applications must be submitted to the New Zealand Film Commission prior to the commencement of principal photography or post-production.

What is the minimum QPE per project

The minimum Qualifying New Zealand Production Expenditure (QNZPE) per project varies depending on the type of production:

• Feature Films: NZ$250,000 (for New Zealand productions) and NZ$15 million (for international productions)
• Television Series: NZ$1 million (for series with 6 or more episodes of 25 minutes or more) or NZ$4 million per season
• Post-production, Visual Effects, and Animation Projects: NZ$250,000

What categories of production will be accepted for evaluation under the Film Rebate Scheme:
The New Zealand Film Commission accepts the following categories of production for evaluation under the Film Rebate Scheme:

Accepted Categories

1. Feature Films: Narrative films with a minimum duration of 75 minutes.
2. Television Series: Series with multiple episodes, including drama, comedy, and documentary series.
3. Short Films: Films with a duration of less than 75 minutes may be eligible under specific circumstances.
4. Post-production, Visual Effects, and Animation Projects: Projects that involve post-production, visual effects, or animation work undertaken in New Zealand.
5. Official Co-productions: Productions that meet the requirements of the New Zealand film co-production agreements with other countries.

What constitutes Qualifying Production Expenditures offered by the New Zealand Economic Development Board:

Pre-Production Expenditures
Qualifying New Zealand Production Expenditure (QNZPE) includes various pre-production expenditures, such as:

1. Script development: Costs associated with scriptwriting, editing, and development.
2. Location scouting: Expenses related to finding and securing locations for filming.
3. Casting: Costs associated with casting actors and extras.
4. Storyboarding: Expenses related to creating storyboards and visual planning.
5. Budgeting and scheduling: Costs associated with creating and managing production budgets and schedules.
6. Permits and licenses: Fees and expenses related to obtaining necessary permits and licenses.
7. Pre-production labor: Salaries, wages, and benefits for crew members and staff working on pre-production tasks in New Zealand.
   These expenditures must be incurred in New Zealand to qualify as QNZPE.

Production Expenditures

Cast and crew salaries and fees:

Professional Fees:
Qualifying New Zealand Production Expenditure (QNZPE) includes various production expenditures, such as:

1. Cast and crew salaries and fees: Payments to cast and crew members for their work on the production, including:
   • Actor fees
   • Director fees
   • Crew salaries and wages
2. Professional Fees: Payments to professionals for services such as:
   • Director’s fees
   • Producer fees
   • Screenwriter fees
   • Composer fees (for original music)
   • Editor fees
   • Visual effects artist fees

Labour Costs:
Qualifying New Zealand Production Expenditure (QNZPE) includes labour costs, such as:

1. Salaries and wages: Payments to employees and crew members working on the production in New Zealand.
2. Benefits and allowances: Payments for benefits, such as health insurance, pension plans, and allowances for crew members working on the production in New Zealand.
3. Contractor fees: Payments to contractors and freelancers working on the production in New Zealand.
   These labour costs must be directly related to the production and incurred in New Zealand to qualify as QNZPE.

Equipment rental fees:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Camera equipment rental: Fees for renting camera equipment, such as cameras, lenses, and accessories.
2. Lighting and grip equipment rental: Fees for renting lighting and grip equipment.
3. Sound equipment rental: Fees for renting sound equipment, such as microphones and mixers.
4. Specialized equipment rental: Fees for renting specialized equipment, such as cranes, drones, or Steadicams.
   These equipment rental fees must be incurred in New Zealand to qualify as QNZPE.

Location fees:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Land use fees: Payments for the use of private or public land as filming locations.
2. Location permit fees: Fees for obtaining permits to film at specific locations.
3. Location management fees: Payments to location managers or scouts for their services.
   These location fees must be incurred in New Zealand to qualify as QNZPE.

Wardrobe and costume expenses:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Costume design and creation: Costs associated with designing and creating costumes.
2. Costume rental: Fees for renting costumes.
3. Costume purchase: Costs of purchasing costumes.
4. Costume maintenance and alteration: Expenses related to maintaining and altering costumes.
   These wardrobe and costume expenses must be incurred in New Zealand to qualify as QNZPE.

Set design and construction costs:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Set design: Costs associated with designing sets.
2. Set construction: Expenses related to building and constructing sets.
3. Set dressing: Costs of furnishing and decorating sets.
4. Set demolition: Expenses related to dismantling and removing sets.
   These set design and construction costs must be incurred in New Zealand to qualify as QNZPE.

Special effects and stunts expenses:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Special effects: Costs associated with creating visual effects, such as CGI, pyrotechnics, or other effects.
2. Stunts: Expenses related to planning, rehearsing, and performing stunts.
3. Stunt coordination: Fees for stunt coordinators and stunt performers.
   These special effects and stunts expenses must be incurred in New Zealand to qualify as QNZPE.

Catering, craft and services costs:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Catering: Expenses related to food and beverage services for cast and crew.
2. Craft services: Costs associated with providing snacks, refreshments, and other amenities.
3. Production support services: Fees for services such as production accounting, production coordination, and other support functions.
   These catering, craft, and services costs must be incurred in New Zealand to qualify as QNZPE.

Specialized Services:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Post-production services: Fees for editing, visual effects, sound design, and color grading.
2. Sound services: Costs associated with sound recording, mixing, and design.
3. Visual effects services: Expenses related to creating CGI, animation, or other visual effects.
4. Animation services: Fees for creating animated sequences or characters.
   These specialized services must be provided in New Zealand to qualify as QNZPE.

Accommodation and transportation costs for cast and crew:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Accommodation: Expenses related to lodging for cast and crew.
2. Transportation: Costs associated with transporting cast, crew, and equipment.
   These costs must be directly related to the production and incurred in New Zealand to qualify as QNZPE.

Travel:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Airfare: Costs of flights for cast, crew, and essential personnel.
2. Ground transportation: Expenses related to taxis, rental cars, or other transportation.
3. Travel agency fees: Fees for booking and managing travel arrangements.
   These travel costs must be directly related to the production and incurred for travel to or within New Zealand to qualify as QNZPE.

Miscellaneous:
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Office expenses: Costs associated with production office operations.
2. Insurance: Premiums for production insurance, such as equipment or liability insurance.
3. Permits and licenses: Fees for obtaining necessary permits and licenses.
4. Other production-related expenses: Various costs not categorized elsewhere.
   These miscellaneous costs must be directly related to the production and incurred in New Zealand to qualify as QNZPE.

Post-Production Expenditures
Qualifying New Zealand Production Expenditure (QNZPE) includes:

1. Editing: Costs associated with picture editing, sound editing, and music editing.
2. Visual effects: Expenses related to creating CGI, animation, or other visual effects.
3. Sound design and mixing: Costs associated with sound design, sound mixing, and sound editing.
4. Color grading: Expenses related to color correction and grading.
5. Post-production software and equipment rental: Fees for renting post-production software and equipment.
   These post-production expenditures must be incurred in New Zealand to qualify as QNZPE.

Non-Qualifying Expenditures

1. Depreciation: Depreciation of assets not directly used for production.
2. Financing costs: Interest on loans, financing fees, and other financial charges.
3. Marketing and distribution: Costs associated with promoting and distributing the production.
4. Non-production activities: Expenses related to activities not directly involved in production.
5. Goods and services not used in NZ: Costs of goods and services not used or consumed in New Zealand.
   These costs are excluded from Qualifying New Zealand Production Expenditure (QNZPE).

Application process

Application Process for New Zealand Production Grant

Step 1: Pre-Production

1. Check eligibility: Ensure the production meets the eligibility criteria.
2. Gather required documents: Collect necessary documents, such as a detailed budget and script.

Step 2: Application Submission

1. Submit application: Apply through the New Zealand Film Commission (NZFC) website or portal before production starts.
2. Provide documentation: Include financial documents, production schedules, and other relevant materials.

Step 3: Evaluation and Approval

1. Assessment: The application will be reviewed and assessed by the NZFC or other agencies.
2. Approval: If approved, the production will be notified and provided with further instructions.

Step 4: Contracting and Milestones

1. Contract negotiation: Negotiate and sign a contract outlining the terms and conditions.
2. Meet milestones: Meet production milestones and deadlines as specified in the contract.

Step 5: Claim and Audit

1. Submit claim: Submit a claim for the grant, providing detailed expenditure documentation.
2. Audit: The claim may be subject to an audit to ensure compliance with the grant requirements.

Step 6: Payment and Reporting

1. Payment: Receive payment based on eligible expenditure.
2. Reporting: Provide regular progress reports and a final report on the production’s outcome.

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