New Zealand film tax incentive

Estimate the credit

Apply the published rate to your qualifying spend.

!NZD 1,000,000 is below the published minimum of NZD 4M (international features). As entered, this production would not qualify, so treat the figure above as hypothetical.

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

Per-project cap

NZ$15M threshold for features before 1 Jan 2026

• The New Zealand Screen Production Rebate pays a baseline 20% cash rebate on Qualifying New Zealand Production Expenditure, administered by the NZFC for the Ministry of Business, Innovation and Employment.
• A 5% uplift is available to productions that pass an additional points test.
• From 1 January 2026 a 5% uplift also becomes available for post, digital, and visual effects productions.
• Theatrically released features beginning principal photography before 1 January 2026 face an NZ$15 million expenditure threshold.

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