Filming Incentive · Country

Australia film tax incentive

Australia offers 30-40% federal + state top-ups as a refundable tax offset, with a minimum qualifying spend of AUD 500K (PDV); AUD 20M (Location Offset). That ranks #14 of 79 jurisdictions in this directory by base rate.

Rate

30-40% federal + state top-ups

Base / ceiling

30% / 40%

Credit type

Refundable Tax Offset

Min. spend

AUD 500K (PDV); AUD 20M (Location Offset)

Rank by base rate

#14 of 79

Checked against official sources 23 July 2026

Estimate the credit

Apply the published rate to your qualifying spend.

Qualifying spend in the jurisdiction

AUD

Estimated credit

AUD 300,000 – AUD 400,000

30% base, up to 40% with uplifts of AUD 1,000,000

A starting point, not a bankable figure. The low end is the rate a production can count on; the high end needs every uplift stacked. It does not model tiers, per-project or annual caps, above- and below-the-line splits, or residency rules. Confirm the number that applies to your production with the film office.

Program detail

Federal offsets are the base, and each state adds its own rebate on top, so the effective rate depends on which state a production shoots in.
Screen NSW offers a 10% Post, Digital and Visual Effects rebate for qualifying PDV work.
A separate 10% NSW rebate covers eligible digital games.

Sources

Incentive terms change with legislation. Verify current rates, caps, and eligibility with the film office before committing a budget. Last checked 2026-07-23.

How Australia compares

Other countries in this directory, ranked by base rate.

Jurisdiction	Rate	Type	Min. spend
Japan	Up to 50% subsidy (capped ~$6.7M)	Grant / Subsidy	Varies by program
Belgium	42-66% (federal + regional)	Tax Shelter + Regional Grants	None specified
Greece	40% cash rebate	Cash Rebate	EUR 60,000 (features); EUR 30,000 (docs)
Malta	40% cash rebate	Cash Rebate	None specified
Qatar	40-50% cash rebate (new 2025)	Cash Rebate	Varies
Saudi Arabia	40% cash rebate	Cash Rebate	5 production days minimum
Hungary	30% (up to 37.5% effective)	Cash Rebate	None
Colombia	35-40% (CINA + FFC)	Transferable Tax Credit / Cash Rebate	Varies by program