Mauritius Film Incentive Overview
The Mauritius Film Incentive provides up to a 40% cash rebate on qualified local production expenditures. The Mauritius Film Incentive supports feature films, TV series, animation, and documentaries that meet the minimum local spend and work with a local partner. Administered by the Mauritius Economic Development Board, the Mauritius Film Incentive covers services like crew wages, locations, equipment rentals, and post-production. With exotic locations and English-speaking crews, the Mauritius Film Incentive has helped position Mauritius as an attractive destination for global content creators.
Hoodlum Introduction
Hoodlum Film Fixers helps international producers navigate the Mauritius Film Incentive with ease. We ensure your production meets all Mauritius Film Incentive criteria, from financial structuring to vendor selection. Hoodlum assists with preparing applications, managing documentation, and partnering with approved local companies for full Mauritius Film Incentive compliance. Whether you’re filming on the beach or in the city, Hoodlum ensures your production runs smoothly and takes full advantage of the Mauritius Film Incentive.
Incentives Offered
Mauritius offers attractive incentives to filmmakers through its Film Rebate Scheme. Here are some key benefits:
- Rebate on Production Expenditures: Get a grant of up to 40% rebate on qualified production expenditures, helping you offset costs and maximize your budget.
- Investment Threshold: Invest at least Rs 500 million in a project to unlock incentives, rebates, exemptions, and preferential rates.
- Eligible Productions: The scheme supports a wide range of productions, including:
- Feature Films: Narrative films for cinema release.
- Episodic Drama Series: Scripted TV series.
- Commercials: Advertising spots for TV or online platforms.
- Music Videos: Music industry promotional content.
- Documentaries: Non-fiction films.
- Single Dramas: One-off TV dramas.
- Reality Series: Unscripted TV shows.
- Animation: Animated films and series.
Eligibility Criteria
To be eligible for the Mauritius Film Rebate, productions must meet certain criteria:
- Qualifying Productions: The production must be a film, television series, documentary, commercial, music video, or animation.
- Minimum Spend: The production must incur a minimum expenditure of MUR 1 million (Mauritian Rupees) in Mauritius.
- Local Expenditure: At least 50% of the total production budget must be spent in Mauritius.
- Mauritian Element: The production must have a significant Mauritian element, such as:
- Mauritian storyline or setting
- Mauritian characters or cast members
- Use of Mauritian locations
- Incorporation of Mauritian culture or themes
- Application Process: The production company must submit an application to the Mauritius Film Development Corporation (MFDC) before production begins.
- Documentation: The production company must provide detailed documentation, including:
- Script or treatment
- Budget breakdown
- Shooting schedule
- List of cast and crew
- Proof of financing
These criteria ensure that the rebate scheme supports productions that contribute to the development of the Mauritian film industry
What is the minimum QPE per project
The minimum QPE required to qualify for the Mauritius Film Rebate Scheme varies by production type:
Feature Films
- Foreign productions: $100,000
- Local productions: $50,000
- High-end productions (eligible for 40% rebate): $1,000,000
TV Drama Series / Single Drama
- High-end: $150,000 per episode
- Standard: $20,000 per episode
TV Documentary Programmes: $20,000
Music Videos
- Foreign productions: $30,000
- Local productions: $15,000
Dubbing Projects: $30,000
Post-production
- High-end: $150,000
- Standard: $30,000
Production categories accepted:
The scheme accepts the following production types for evaluation:
- Feature Films (narrative films for cinema release)
- Television Series (scripted episodic drama series and single dramas)
- Documentaries (non-fiction films and TV documentary programs)
- Commercials (advertising spots for TV or online)
- Music Videos (promotional content for music industry)
- Animation (animated films and series)
- Post-production Projects (visual effects, sound design, editing, etc.)
These categories qualify for a rebate of up to 40% on qualified production expenditures incurred in Mauritius.
Qualifying Production Expenditures (QPE)
The Mauritius Economic Development Board recognizes the following as QPE:
Pre-Production Expenditures
- Script development (writing, research)
- Location scouting
- Casting (actors, extras, talent)
- Crew assembly (hiring crew)
- Storyboarding
- Budgeting and scheduling
Production Expenditures
Cast and Crew Salaries and Fees
- Actors, directors, crew member salaries
Professional Fees
- Director, producer, screenwriter, and other professionals’ fees
Labour Costs
- Salaries, wages, benefits, and allowances for cast and crew
Equipment Rental Fees
- Cameras, lighting, sound, grip, drones, and other equipment
Location Fees
- Private and public property usage fees, permits, licenses
Wardrobe and Costume Expenses
- Design, creation, rental, purchase, and alterations
Set Design and Construction
- Set design, construction, dressing, materials, props
Special Effects and Stunts
- Visual and special effects, stunt coordination, equipment rental
Catering, Craft, and Services
- Catering for cast and crew, craft services, hair/makeup, maintenance
Specialized Services
- VFX, sound design, music composition, post-production services, drone operation
Accommodation and Transportation
- Hotels, airport transfers, local transport, travel agency fees
Travel Costs
- Airfare, travel insurance, visa fees
Miscellaneous
- Office expenses, communication, insurance, permits
Post-Production Expenditures
- Editing, visual effects, sound mixing, color grading
- Music composition and scoring
- Equipment rental and facility fees
Non-Qualifying production Expenditures (NQE)
The following do not qualify for the rebate:
- Expenditures incurred outside Mauritius
- Costs unrelated directly to production
- Marketing and distribution expenses
- Overhead and general administrative costs
Application process
Pre-Production
- Eligibility Check – Confirm project meets criteria
- Application Submission – Submit project details, budget, schedule
- Initial Review – Film Development Corporation (FDC) reviews for completeness
Application Requirements
- Detailed project description, script, and budget breakdown
- Shooting schedule, location plans, timeline
- Proof of funding and financial projections
- Supporting documents (company registration, tax compliance)
Review and Approval
- Evaluation by FDC based on economic impact, cultural relevance, creative merit
- If approved, receive letter of intent or conditional approval
Post-Approval
- Contract signing with terms and conditions
- Track and maintain expenditure records
Rebate Claim
- Submit detailed expenditure reports and supporting documents
- Potential FDC audit to verify expenditures
- Rebate payment upon approval
Ongoing Compliance
- Submit regular progress and expenditure reports
- Cooperate with audits and documentation requests
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.