Nunavut film tax incentive

What Nunavut 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.

Other state programs

Separate incentives Nunavut runs alongside the headline program. Each has its own base, rules and application — the rates here are the programs' own, not additions to the rate above.

• Nunavut Spend Incentive Program (NSIP) — Majority Nunavut-Owned Stream (27%)

Common questions

What is the Nunavut film tax incentive rate?

Nunavut offers 17% to 27% on qualified in-state spend through the Nunavut Spend Incentive Program (NSIP) — Standard Stream (17%). 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 Nunavut film incentive?

$25K. 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 Nunavut film incentive transferable or refundable?

Neither transferable nor refundable, which limits its value to productions with in-state tax liability.

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.