New Zealand Screen Production Rebate (International)
New Zealand pays a 20% cash rebate on Qualifying New Zealand Production Expenditure (QNZPE). A 5% Uplift to 25% is available via a points test (40 of 85) and a mandatory sustainability plan, aimed at productions delivering significant benefit to the NZ screen sector. From 2026 the feature minimum dropped to NZ$4M (PDV NZ$250K). Domestic NZ productions instead get 40%.
How the program works
- • 20% of Qualifying New Zealand Production Expenditure
- • +5% — 5% Uplift: +5% (to 25%) via the points test (≥40/85) and a mandatory sustainability plan.
- Max effective rate: 25%
- • Minimum qualified spend: NZ$4,000,000
- • QNZPE is spend incurred on the production in New Zealand; from 1 Jan 2026 the feature/TV minimum is NZ$4M and PDV is NZ$250K.
- • The 5% Uplift needs ≥40/85 points and a sustainability plan, assessed before principal photography.
- • CPA / state audit required
- • Screen-credit / logo requirement
How it becomes cash
This is a cash rebate. After a CPA audit and compliance sign-off, the state pays you directly — the headline figure is the cash.
Demand-driven appropriation; no stated per-project cap on the International base rebate.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.