Trinidad and Tobago film tax incentive

What Trinidad and Tobago 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

Local and international productions. Qualifying spend: local equipment rental, supplies and services, accommodation, food, local transport, police/fire/ambulance, location fees, local cast and crew. Claims go through a Trinidad and Tobago-incorporated company with a resident director, or a local production company with a national shareholder; international productions need at least two weeks of principal photography in Trinidad and Tobago. Local hiring earns a separate 20% bonus on national wages. Program period 2025-2027.

• Commercial
• Documentary
• Scripted TV
• Feature Film

Uplifts

Rate bumps that stack on the base program, up to its published ceiling. Uplifts are the most commonly missed money in any program, because qualifying for one is usually a location or scheduling decision made long before anyone is thinking about submittal.

• Local Labor Bonus

  An additional 20% of the labor cost of Trinidad and Tobago nationals (citizens or permanent residents) engaged under contracts of service, such as camera, sound, wardrobe and script supervision crew. Payments to independent contractors and supplier companies under contracts for services, such as caterers, rental houses and VFX studios, do not earn the bonus. Added to the tier rate on those same wages, for up to 55% on national wages in the 35% band. [basis: resident-wages]

  Minimum spend: Same as the base rebate: US$100,000 QTTPE for regional and international producers; TT$100,000 for national producers

  +20%

How to apply

Apply to the Trinidad and Tobago Film Commission (FilmTT) for a provisional certificate before principal photography, through a company incorporated in Trinidad and Tobago with a resident director, or under an agreement with a local production company that has a national shareholder (filed within 7 days of signing). Principal photography must start within 6 months of the certificate. After completion, file the final application with an audited expenditure statement from an ICATT-registered auditor, tax clearance and a cast and crew list; FilmTT aims to approve payment within 4 months of a complete final application. The published criteria cover 2025 to 2027.

Common questions

What is the Trinidad and Tobago film tax incentive rate?

Trinidad and Tobago offers 12.5% to 35% on qualified in-state spend through the Production Expenditure Rebate Program. 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 Trinidad and Tobago film incentive?

US$100,000 QTTPE for regional and international producers; TT$100,000 QTTPE for Trinidad and Tobago national producers. 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.

What uplifts are available in Trinidad and Tobago?

Trinidad and Tobago offers 1 uplift on its headline program: Local Labor Bonus. Uplifts are usually decided by scheduling and location choices made months before submittal.

Is the Trinidad and Tobago 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.