What is the New Zealand film tax incentive rate?

New Zealand offers 20% to 25% on qualified in-state spend through the Screen Production Rebate — International (NZSPR / ISPR). It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

What is the minimum spend for the New Zealand film incentive?

NZ$4M QNZPE (live action); NZ$250,000 QNZPE (PDV). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.

Is the New Zealand film incentive transferable or refundable?

Refundable — the excess over your state tax liability is paid out in cash.

RebateHuman verified· 2026-09-30Active

New Zealand film tax incentive

Screen Production Rebate — International (NZSPR / ISPR)

Headline rate

20%up to 25%

Minimum spend

NZ$4M QNZPE (live action); NZ$250,000 QNZPE (PDV)

What New Zealand actually pays

A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.

New to the mechanics? Tax credit vs rebate vs grant and What counts as qualified spend.

What qualifies

20% cash grant on Qualifying NZ Production Expenditure (QNZPE) for international features, TV, streaming and PDV projects; +5% uplift (25% total) for projects passing the 5% Uplift significant-economic-benefit test. Min QNZPE NZ$4M (film/TV/streaming) or NZ$250K (PDV-only). Live-action 5% uplift needs >=NZ$20M spend; PDV projects use the new PDV 5% Uplift. Effective 1 Jan 2026.

Documentary
Scripted TV
Feature Film
Post-Production
Streaming / SVOD

Grants & funds

Grant funds and fellowships available to productions here, including national programs. Awarded competitively rather than earned on spend.

Screen Production Rebate — New Zealand Productions (NZSPR Domestic 40%)
NO UPLIFT. The "Additional Rebate" and the "Significant Cultural Benefits Test" have been REMOVED from the criteria — if either reappears on this record it is obsolete and should be deleted. Eligibility is via the Significant New Zealand Content Test (minimum 30 points, Appendix 3) or Official Co-production certification
Minimum spend: Feature film NZ$1M QNZPE (PP on/after 1 Jul 2026; NZ$2.5M before). Scripted series NZ$1M total and no less than NZ$500K per hour, OR NZ$10M total per season. Scripted single episode NZ$1M total and no less than NZ$800K per hour. Unscripted series no less than NZ$250K per hour. Unscripted single episode NZ$250K total. Short-form animation NZ$250K total and no less than NZ$400K per hour. Official Co-productions: TPE of NZ$1M or more
40%
NZ On Air Scripted and Non-fiction Funding

How to apply

Apply to the NZ Film Commission (NZFC) via nzfilm.co.nz. Submit a Provisional application before principal photography (mandatory if claiming the live-action 5% Uplift; optional for PDV Uplift). NZFC certifies QNZPE; file Final application within 6 months of completing the full production. Grant paid in cash after certification.

The rule to remember

20% cash rebate on New Zealand spend from NZ$4M (NZ$250,000 for post/VFX-only work), rising to 25% with the uplift. Register with the NZFC before principal photography if you want the uplift.

Film commissions in New Zealand

5 public offices handle location support, permits, local crew and vendors here. Every one listed is a member of the Association of Film Commissioners International.

Common questions

What is the New Zealand film tax incentive rate?: New Zealand offers 20% to 25% on qualified in-state spend through the Screen Production Rebate — International (NZSPR / ISPR). It is a rebate. A cash payment back on qualified spend, usually after an audit. Like a grant in practice, though often funded from a capped pool.
What is the minimum spend for the New Zealand film incentive?: NZ$4M QNZPE (live action); NZ$250,000 QNZPE (PDV). Falling under the minimum is a total loss of the benefit, not a partial one — it is worth confirming the threshold before locking a budget.
Is the New Zealand film incentive transferable or refundable?: Refundable — the excess over your state tax liability is paid out in cash.

Verify before you budget. These figures come from our own incentives database and each shows when it was last reviewed — but programs change between funding cycles and legislative sessions. Confirm with the film office, or ask us, before a number goes into a budget.

QUICK CALCULATOR

What could New Zealand be worth?

A first-pass estimate with the arithmetic shown, so you can check it rather than trust it. Switch states right here to test the same budget elsewhere, or line up to five states up side by side on the compare page.

Compare with

Programs in a similar rate band. The mechanism matters as much as the percentage — a transferable credit at 30% is not the same money as a cash grant at 30%.

SEE ALL JURISDICTIONS

STAY CURRENT

Tracking changes to this program?

We re-verify New Zealand against the film office and the statute, and write when something moves that would change a budget. One email, no cadence you didn't ask for.