Screen and entertainment industry solutions.

New Zealand offers three main rebate pathways under the New Zealand Screen Production Rebate (NZSPR) framework:

• International Screen Production Rebate (ISPR): a 20% cash rebate on qualifying New Zealand production expenditure (QNZPE), with a potential 5% uplift for large or high-impact productions
• New Zealand Domestic Rebate: a 40% rebate for qualifying New Zealand productions that meet content criteria or qualify as official co-productions
• PDV Rebate: a 20% rebate on qualifying post-production, digital and visual effects work carried out in New Zealand, with a possible 5% uplift

All incentives are administered by the New Zealand Film Commission on behalf of the relevant government ministries. For full eligibility criteria across all three pathways, see the guide to screen incentives for film production in New Zealand.

Minimum spend thresholds vary by production type and were updated in November 2025. Live-action feature films and television and streaming productions must reach NZD 4 million in qualifying New Zealand production expenditure (QNZPE). PDV-only productions have a lower threshold of NZD 250,000 in qualifying post-production, digital and visual effects expenditure. Productions seeking the 5% uplift must reach NZD 20 million in QNZPE.

Thresholds are calculated against qualifying New Zealand production expenditure only, not the total production budget. Offshore costs, regardless of how large, do not count toward the minimum spend and do not affect eligibility.

Establishing a compliant New Zealand structure is a prerequisite for accessing the NZSPR. The rebate applicant must be either a New Zealand resident company or a foreign corporation with a fixed establishment in New Zealand for tax purposes. Most international productions achieve this by incorporating a New Zealand production entity or partnering with a local production company with the relevant tax status.

Early-stage setup also involves structuring onshore and offshore financing, navigating applicable co-production treaty arrangements, establishing copyright ownership and preparing cashflow forecasts aligned with NZSPR lender requirements. Income tax, GST registration and withholding tax obligations must be addressed before production begins. For the company formation process in detail, see the guide to setting up a subsidiary in New Zealand.

The tax treatment of visiting cast and crew depends on their residency status, engagement structure and the nature of their services. Key considerations include:

• Residency and withholding tax: non-residents are subject to New Zealand withholding tax on NZ-sourced income, with potential relief under applicable tax treaties
• Engagement structure: classification as employees, contractors or loan-out companies affects both withholding obligations and individual tax treatment
• Split contracts and assignment arrangements: structuring onshore and offshore components can optimise the tax position for both the production and the individual
• Per diems and allowances: these may be treated as non-taxable reimbursements or assessable income depending on how they are structured and documented
• Foreign guild requirements: overseas guild and union conditions must be aligned with New Zealand tax and employment rules

Incorrect structuring or documentation can affect both tax compliance and eligibility for the NZSPR. For further guidance on managing these obligations, see the tax advisory and planning service.

Claiming the NZSPR involves a structured process from registration through to final rebate approval. Key requirements include:

• Production registration: the production must be registered with the New Zealand Film Commission before filming or PDV activity begins
• Provisional Certificate: mandatory for productions applying for the 5% uplift
• Budget submission: a detailed production budget must be submitted during the registration and application process
• Cultural or economic benefit test: productions must pass either NZ content criteria or a significant economic benefit assessment
• Audited expenditure statement: a final audited report prepared by a New Zealand-registered auditor is required before the rebate is approved and paid

PDV vendors acting as the rebate applicant benefit from a simplified registration and application process for PDV-specific claims. For specialist guidance on managing the full rebate process, see Acclime’s tax incentives advisory service.