Bora Bora

Bora Bora Film Incentive Overview

The Bora Bora Film Incentive is part of France’s national rebate program, offering a 30% tax rebate via the TRIP (Tax Rebate for International Production). Productions shooting in French Polynesia can benefit from the Bora Bora Film Incentive if they partner with a qualified French company. The Bora Bora Film Incentive applies to a wide range of content, including commercials, features, and TV. Expenses eligible under the Bora Bora Film Incentive include crew costs, equipment, accommodations, and post. The Bora Bora Film Incentive makes this idyllic island location more accessible than ever

Hoodlum Introduction

Hoodlum Film Fixers unlocks the Bora Bora Film Incentive for your project. We ensure your production meets the criteria of the Bora Bora Film Incentive, from French co-producer alignment to accurate documentation. Our local and Paris-based partners help you stay compliant with the rules of the Bora Bora Film Incentive while focusing on your creative vision. Trust Hoodlum to manage every detail of your application and realize real savings through the Bora Bora Film Incentive.

Incentives Offered

Rebate Percentage

Bora Bora’s program offers a rebate of 30–40% on qualifying production expenditures.

Qualifying Productions

Incentives may be available for various types of productions, including:

• Feature Films
• TV Series
• Documentaries
• Commercials

Qualifying Expenditures

Rebates may apply to local goods and services such as:

• Location Fees
• Crew and Talent Costs
• Equipment Rentals
• Accommodation and Catering

Eligibility Criteria

To qualify for Bora Bora’s film rebate program, productions may need to meet the following criteria:

• Production Type: Eligible formats include feature films, TV series, documentaries, commercials, and other content types.
• Minimum Spend: A minimum level of expenditure in Bora Bora or French Polynesia may be required.
• Local Expenditure: A specific percentage of total production costs must be spent locally.
• Cultural Content: Preference may be given to productions highlighting Bora Bora’s or French Polynesia’s culture, landscapes, or themes.
• Environmental and Social Responsibility: Productions might need to comply with guidelines related to sustainability and social impact.

Minimum Qualified Production Expenditure (QPE) Per Project

The minimum QPE for Bora Bora’s Film Rebate is not publicly disclosed due to limited documentation.

To obtain accurate information:

• Contact Local Authorities: French Polynesia’s film commission or equivalent agencies
• Consult Industry Experts: Professionals familiar with regional film incentive programs

Accepted Categories of Production for Evaluation

• Feature Films: High-budget narrative productions
• Television Series: Scripted or reality TV with significant expenses
• Documentaries: Non-fiction projects with unique perspectives
• Co-Productions: Collaborations between local and international producers

What Qualifies as Production Expenditure

Pre-Production

• Location Scouting
• Script Development
• Casting
• Storyboarding
• Budgeting and Scheduling
• Permits and Licenses
• Hiring Local Crew and Talent

Production Expenditures

Cast and Crew Salaries and Fees

• Local Talent: Fees for local actors, extras, and crew
• International Talent: Fees for international cast and crew working in Bora Bora

Professional Fees

• Directors
• Producers
• Screenwriters
• Editors, Cinematographers, Production Designers, and other specialists

Labour Costs

• Salaries and Wages: For crew, extras, and staff
• Benefits and Allowances: Accommodation, meals, and transportation
• Local Service Fees: Catering, location management, production assistants

Equipment Rental

• Camera & Lighting: Lenses, lighting kits, grips
• Sound Equipment: Microphones, recorders
• Specialty Equipment: Cranes, drones, steadicams
• Power Equipment: Generators, batteries

Location Fees

• Private Property: Resorts, villas, homes
• Public Permits: Beaches, parks, streets
• Location Management Fees: Site coordination and logistics

Wardrobe and Costume Expenses

• Design and Creation
• Rentals
• Purchases for Production Use
• Alterations and Maintenance

Set Design and Construction

• Design Fees
• Construction Costs
• Set Decoration
• Props: Creation, rental, or purchase

Special Effects and Stunts

• Visual Effects (VFX): CGI, animations, graphics
• Practical Effects: Pyrotechnics, makeup
• Stunt Coordination and Performance Fees

Catering, Craft, and Services

• Catering: Meals and beverages
• Craft Services: Snacks, drinks, coffee
• Other Services: Accommodation, transportation, security

Specialized Services

• Post-production: Editing, VFX, sound design, color grading
• Sound Services: Mixing, recording
• Camera Support: Rental, maintenance
• Drone Services: Aerial footage
• Other Services: Graphics, animation

Accommodation and Transportation

• Accommodation: Hotels, bungalows
• Transportation:
  • Airfare
  • Car rentals
  • Boat transfers
  • Local transport

Travel

• Airfare: Cast, crew, and equipment
• Transport: Taxis, rental cars, boats
• Per Diems: Daily allowances for cast and crew

Miscellaneous

• Office & Admin Costs: Local office rentals, fees
• Insurance: Premiums for production insurance
• Craft & Supplies: Local materials, props
• Other Costs: Directly tied to the production

Post-Production Expenditures

Expenses that may qualify include:

• Editing (video, sound, music)
• Visual Effects
• Sound Design
• Color Grading
• Music Composition & Licensing
• Software/Equipment: Rentals or purchases for post

Non-Qualifying Expenditures

The following are not eligible for rebates:

• Expenses outside French Polynesia
• Marketing, distribution, publicity, promotion
• Financing or fundraising costs
• Overhead not directly linked to production
• Productions not approved by the Board

Application Process

1. Eligibility Check

Ensure your production meets:

• Type (film, series, doc, etc.)
• Minimum budget
• Filming location (Bora Bora/French Polynesia)
• Regulatory compliance

2. Pre-Production Application

Submit a package that includes:

• Production concept and script
• Budget breakdown
• Shooting schedule and location list
• Key cast and crew list
• Projected local expenditure

3. Application Review

The Board will assess:

• Eligibility
• Economic impact
• Cultural alignment
• Environmental responsibility

4. Approval

If accepted, you will receive:

• Approval letter
• Rebate details
• Compliance conditions

5. Production Phase

During filming:

• Follow local laws
• Maintain clear records
• Report regularly to the Board

6. Expenditure Certification

Submit after production:

• Certified financial report
• Invoices, receipts, and proof of spend

7. Rebate Claim

Include:

• Expenditure report
• Rebate calculation
• Supporting documentation

8. Audit and Verification

The Board may verify:

• Your claim’s accuracy
• Compliance with rules

9. Rebate Payment

If all conditions are met and verified, the rebate will be paid.

Important Deadlines and Requirements

• Submit all applications and reports promptly
• Follow all program deadlines and criteria
• Keep thorough records throughout

Consultation and Support

• Contact local film authorities
• Seek advice from the Bora Bora Economic Development Board
• Work with local experts familiar with the rebate program

Ready to maximize your film incentives?

Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.