New Zealand has long been a favourite destination for filmmakers from around the world. In addition to its breathtaking landscapes and modern production facilities, the country offers a range of film production screen incentives that make filming here even more attractive. From large-scale international blockbusters to locally produced documentaries, these financial incentives help reduce production costs and encourage creative projects of all sizes.
This guide explores the main New Zealand screen production incentives, eligibility requirements, how to apply and the broader benefits of filming in New Zealand.
Key takeaways
- New Zealand offers several production rebates, including for international, domestic and post-production work.
- The main rebate, known as the New Zealand Screen Production Rebate (NZSPR), provides up to 20% to 40% in rebates.
- Additional funding is available for Post, Digital and Visual Effects (PDV) work carried out in New Zealand.
- Producers must meet specific criteria to qualify, including minimum spend thresholds and cultural content tests.
Overview of film production incentives in New Zealand
Financial incentives are a key reason why many international and local producers choose to film in New Zealand. The government recognises the economic and cultural value of the film sector and has established an incentive framework to attract projects that benefit the local industry and promote the country globally.
These incentives apply to a range of production types, including feature films, television series, documentaries and digital content. By lowering production costs, the rebates make it possible to bring ambitious projects to life and invest more in quality, talent and innovation.
The most significant incentive is the New Zealand Screen Production Rebate (NZSPR), which includes rebates for international productions, New Zealand productions and specific post-production activities. Together, these programmes have helped establish New Zealand as one of the world’s top film and screen production hubs.
New Zealand Screen Production Rebate for international productions
One of the most well-known incentives is the rebate available to international productions filming in New Zealand. Officially part of the NZSPR, this rebate supports large-scale projects that bring substantial investment into the country.
Feature films, television productions and other non-feature film formats are eligible for this rebate.
General eligibility criteria
To qualify for the production rebate, companies must meet the following criteria:
- The applicant must usually be a special purpose vehicle (SPV) created solely for the production, with its own GST and payroll registrations and a separate bank account.
- A new SPV may not be needed for series, repurposed productions, bundled productions or certain Post, Digital and Visual Effects (PDV) projects. In these cases, a separate tax profile number can be used instead, and applicants must apply to the New Zealand Film Commission (NZFC) to confirm they meet the criteria.
- The applicant must be a New Zealand company, a resident partnership or a foreign corporation operating with a fixed establishment in New Zealand for tax purposes at both application and payment stages.
- Only one entity per production can claim the International Rebate, and it must oversee all production activities in NewZealand, or all PDV work locally, if applying for the PDV Rebate.
Feature film eligibility
An eligible feature film is a production that:
- Is typically screened as the main attraction in commercial cinemas
- Has a duration of at least 60 minutes or at least 40 minutes for large IMAX films
- Is shot and processed to commercial release standards, primarily intended for exhibition to the public in cinemas
Productions that fall entirely or substantially into any of the following categories are excluded:
- Advertising programmes or commercials
- Discussion, current affairs, news or panel programmes or similar formats
- Pornography
- Training programmes
- Interactive digital games
- Coverage of public events, including sport events
To qualify for the Production Rebate, a feature film must have qualifying New Zealand production expenditure (QNZPE) of NZD 15 million or more.
Television and other non-feature film production eligibility
An eligible television or other non-feature film production is one that is either:
- A single-episode programme (such as a telefeature or feature-length content not primarily intended for cinema release), scripted or unscripted, including but not limited to drama, documentary, factual, reality, children’s and animation.
- A series or season of a series, scripted or unscripted, with a common theme or themes, consisting of at least two episodes intended for release together in a national market or markets. All episodes must complete Principal Photography within 24 months from the start of Principal Photography.
The production must also be shot and processed to commercial technical distribution standards and intended for release on distribution platforms other than cinema, such as television, DVD/Blu-ray, internet, video-on-demand, mobile devices or other mass distribution media.
Productions that entirely or substantially fall into any of the following categories are specifically excluded:
- Advertising programmes or commercials
- Discussion, current affairs, news or panel programmes or similar formats
- Pornography
- Training programmes
- Interactive digital games
- Coverage of public events, including sport events
- Productions made principally for the New Zealand market
To qualify for the production rebate, a television or other non-feature film production must have total QNZPE of NZD 4 million or more. There is no minimum QNZPE required per episode or per hour.
Qualifying New Zealand production expenditure
QNZPE covers eligible production expenditure incurred in New Zealand by the applicant. This includes:
- Services performed in New Zealand
- Use of land located in New Zealand
- Goods purchased, hired or leased in New Zealand from local suppliers
- Goods sourced from overseas if they are not otherwise available locally, are used in New Zealand during production and are acquired from a New Zealand resident supplier who typically provides such goods
Additionally, QNZPE includes fees and expenses paid to non-New Zealand residents working on the production in New Zealand, provided non-cast members are engaged on the production for at least 14 days in total.
Available rebates
International productions in New Zealand can access a 20% cash rebate on their QNZPE once they meet the minimum thresholds.
Additionally, productions can qualify for an additional 5% Uplift. They must first be eligible for the standard 20% Production Rebate and must also:
- Apply for a Provisional Certificate for the 5% Uplift before starting Principal Photography, and after registering the production
- Have QNZPE of at least NZD 30 million
- Achieve a minimum of 40 points in the 5% Uplift Points Test
Post, digital and visual effects rebate
New Zealand also offers a rebate specifically for PDV work completed in the country. The PDV rebate aims to encourage capacity building and new business growth for large-budget PDV projects in New Zealand. It provides a 20% cash rebate on QNZPE.
PDV productions starting PDV activity on or after 31 August 2023 will be assessed under the NZSPR criteria for international productions dated 1 November 2023.
To qualify, a PDV production must also meet the eligibility requirements for a feature film or television and other non-feature film production as outlined above.
A PDV production must have QNZPE of NZD 250,000 or more, directly spent on or necessarily related to PDV Activity.
Eligible PDV Activity includes, but is not limited to:
- Picture post-production
- Music recording, including composing, scoring and performing new music for the production
- Sound post-production, such as sound editing, voiceover, SFX and foley
- Film laboratory work, including titles, credits, grading and colouring
- Visual effects production, including certain physical effects, VFX photography, data capture, CGI, 2D/3D and visualisation
New Zealand Screen Production Rebate for New Zealand productions
Local productions can also benefit from a dedicated rebate under the NZSPR framework, aimed at supporting the growth of New Zealand’s creative industries and local storytelling.
General eligibility criteria
- The applicant must be an SPV set up for the production, with separate GST, payroll registrations and a bank account. If part of a group, filings must be separate.
- Existing SPVs or registrations can be reused for series or repurposed productions without overlapping expenditure, sometimes using a separate tax profile number. Confirmation from NZFC is required for exceptions.
- The applicant must be a New Zealand company or resident partnership controlled by New Zealand residents or citizens. If majority-owned, the owner must meet these criteria. The applicant or majority owner must have at least 18 months’ active involvement in New Zealand film or TV production before Principal Photography, with some discretion for individuals.
- The applicant must handle all production activities in New Zealand and have full worldwide financial access for NZFC if requested.
- A production cannot receive both a New Zealand Rebate (including any Additional Rebate) and an International Rebate simultaneously.
- All applicants must hold an equity share in the production, covering both recoupment and net profit, that matches the expected value of the NZSPR.
- Productions must have significant New Zealand content as determined by a points test.
Feature film eligibility
An eligible feature film is a production that:
- Screened as the main attraction in commercial cinemas
- Has a duration of at least 60 minutes or at least 40 minutes for IMAX films
- Is recorded, subtitled or dubbed in an official New Zealand language
- Is shot and processed to commercial standards primarily for cinema release
Exceptions to feature films are the same as those for the NZSPR for international productions.
A feature film must have QNZPE of at least NZD 2.5 million, while co-productions must have a total production expenditure (TPE) of at least NZD 2.5 million.
Television and other non-feature films
An eligible production must be recorded, subtitled or dubbed in an official New Zealand language and be:
- A single-episode programme (including a telefeature or feature-length content not primarily for cinemas) of at least one commercial half-hour, scripted or unscripted, such as drama, documentary, factual, reality, children’s or animation
- A series or season, scripted or unscripted, with a common theme and at least two episodes intended for release together in a national market (each episode must be at least one commercial half-hour)
- A short-form animation with a total duration of at least one commercial quarter-hour
The production must be intended for distribution outside cinemas, such as DVD/Blu-ray, internet, VOD or other mass platforms.
In addition to the exceptions that apply to feature films, television and other non-feature film productions that are formats not originally developed in New Zealand for initial local distribution are also excluded.
The expenditure threshold is as follows:
| Format |
Minimum QNZPE (NZD) |
| Single episode (scripted) |
1 million total and ≥ 800,000 per hour |
| Single episode (unscripted) |
250,000 total |
| Series (scripted) |
- 1 million total and ≥ 500,000 per hour
Or
- 10 million total per season
|
| Series (unscripted) |
≥ 250,000 per hour |
| Short form animation |
250,000 total and ≥ 400,000 per hour |
For co-productions, the TPE is applied instead of QNZPE.
Qualifying New Zealand Production Expenditure
The QNZPE criteria for New Zealand productions are the same as those for international productions.
Available rebates
All New Zealand productions (including official co-productions) that meet the base eligibility criteria for the NZSPR can claim a rebate of 40% on QNZPE, up to NZD 15 million.
Additionally, some productions may qualify for an Additional Rebate on QNZPE above NZD 15 million (up to NZD 50 million) if they meet additional eligibility criteria, including demonstrating significant cultural benefits to New Zealand by passing the Significant Cultural Benefits Test.
Other relevant incentives and grants
In addition to the main rebates, there are other funding options and targeted grants that producers may explore for New Zealand productions, including official co-productions.
Co-production agreements
Official co-productions are film and television projects produced under treaties or formal agreements between New Zealand and other countries.
They have become an increasingly attractive option for producers, offering benefits such as:
- Access to both local and foreign incentives and subsidies
- Entry into the domestic markets of partner countries
- Pooling of creative, technical and financial resources
- Sharing of financial risk
- The ability to produce larger-scale projects
New Zealand currently has co-production treaties with:
- Australia
- Canada
- China
- Chinese Taipei
- Denmark
- France
- Germany
- India
- Ireland
- Italy
- Poland
- The Republic of Korea
- Singapore
- Spain
- South Africa
- United Kingdom
Productions certified as official co-productions are deemed to have significant New Zealand content for the purposes of the NZSPR (except those applying for the Additional Rebate) and do not need to meet the Significant New Zealand content points test.
Feature film production investment funds
The Feature Film Production Investment Fund supports New Zealand’s filmmaking community to make films that resonate with their intended audiences. Filmmakers can apply for a Production Investment of up to NZD 2.5million for their project.
Feature film postproduction investment funds
The Feature Film Postproduction Investment Fund helps promising projects in completing their final stages, offering equity investment or a grant award of up to NZD 500,000.
Development funds
Feature Film Development Funding helps New Zealand filmmakers develop compelling scripts and documentary stories. As projects move closer to production, the funding also supports casting, packaging, and creating advanced documentary materials. Importantly, it funds the preparation directors need to bring their films to life.
Each film project may receive up to a total of NZD 140,000 in cumulative funding. For each instalment, the applicant may apply for up to NZD 35,000 at a time.
Benefits of filming in New Zealand
In addition to financial rebates and grants, filming in New Zealand offers a range of creative advantages that continue to attract international producers.
Stunning natural locations
New Zealand’s dramatic landscapes, which include mountains, lakes, forests, and coastlines, are often situated within just a few hours’ drive of each other. This natural diversity allows producers to film a variety of settings without significant relocation costs.
Skilled local workforce
The country has a highly skilled film workforce that includes directors, cinematographers, VFX artists and production designers. Years of experience supporting major international productions have ensured high professional standards and efficiency.
Strong government support
The New Zealand government remains committed to supporting the screen sector. Through policy, funding and international co-production agreements, the government actively supports both local and foreign productions.
Complementary infrastructure
Producers filming in New Zealand benefit from modern studios, high-quality post-production houses and globally recognised VFX facilities. New Zealand’s reputation as a leader in digital effects has been established by companies such as Wētā FX, which has created visual effects for films like The Lord of the Rings trilogy, Avatar, The Last of Us and Black Panther: Wakanda Forever.
Regional film offices
The Regional Film Offices of New Zealand (RFONZ) is a network of local film offices across different regions of New Zealand.
Their main role is to support both domestic and international film, television and screen productions by:
- Promoting regional locations and unique landscapes
- Providing practical help with location scouting and filming permits
- Offering local knowledge and connections to suppliers, crews and facilities
- Helping productions navigate local council requirements and regulations
Conclusion
Film production screen incentives in New Zealand have played a key role in attracting large international productions, supporting local storytelling and building a globally competitive screen industry. Whether through the NZSPR for international and local projects or targeted PDV funding, these incentives help producers reduce costs and bring ambitious creative visions to life.
For producers, understanding eligibility requirements and preparing detailed applications is essential. With professional guidance, projects can make the most of these incentives and enjoy everything New Zealand has to offer, from stunning locations to world-class talent.
How Acclime can help with film production support in New Zealand
Understanding the process to apply for film rebates in New Zealand and secure rebates can be complex. Acclime provides comprehensive screen incentive consultation in New Zealand, helping producers identify the most suitable rebates, prepare detailed applications and manage compliance with local regulations.
From advice on qualifying expenditure to assistance with final rebate claims, Acclime supports both foreign and local producers throughout the entire production journey. By partnering with Acclime, producers can maximise available incentives, reduce administrative burden and focus on creating outstanding screen content in New Zealand.
OECD Pillar Two in New Zealand
