Rebate

 
 

New Zealand VFX Rebate – Made Simple

The New Zealand Screen Production Rebate (NZSPR) is a government-backed screen incentives scheme available to international and domestic productions (including Official Co-productions).

 
 

Spartacus: House Of Ashur: Lionsgate/STARZ

 
 

Our Rebate

Attractive Rebates for Both Local and International Productions.

New Zealand offers a tiered rebate structure under the New Zealand Screen Production Rebate (NZSPR):

Local / New Zealand Productions (those with significant New Zealand content): 40% cash rebate on Qualifying New Zealand Production Expenditure (QNZPE). Additional support may be available for higher-budget projects.

International Productions (including standalone PDV / VFX work): 25% cash rebate (Base is 20% + 5% PDV uplift - available for qualifying PDV projects from 2026).

This dual structure makes New Zealand highly competitive - offering one of the highest rebates in the region for domestic storytelling while delivering a streamlined, cash-based incentive for international VFX and post-production work.

New Zealand’s cash rebate stands out for its speed and simplicity.

Unlike tax incentives that are tied to complex tax processes and can take 6-12 months (or longer) to receive, our cash rebate is paid directly after an application is assessed - typically within 10 business days after approval.

This provides producers with actual cash in hand much faster, significantly improving project financing and cash flow.

Low Minimum Spend Threshold for PDV Projects.

New Zealand has one of the most accessible entry points for international VFX and post-production work:

PDV / VFX Projects: Only NZ$250,000 / US$140,000 in Qualifying New Zealand Production Expenditure (QNZPE) is required to be eligible for the rebate.

This threshold applies to standalone post, digital, and visual effects work (no filming in New Zealand required).

Favourable Exchange Rate.

New Zealand offers excellent value for US Dollar-based productions thanks to a competitive NZD/USD exchange rate:

At current levels (approximate 1 USD = 1.76 NZD), every US dollar stretches significantly further on skilled VFX artists, studio facilities, render farms, and post-production services in New Zealand.

When combined with the 20–25% direct cash rebate, this creates a powerful multiplier effect — substantially lowering the effective cost of high-quality New Zealand VFX and PDV work for American producers and studios.

This exchange rate advantage makes New Zealand one of the most cost-efficient destinations for USD-funded international post-production projects, delivering strong buying power alongside fast cash rebate payments and a low entry threshold.

 
 
Feature Base Rebate +5% Uplift (Total 25%)
Rebate Rate (International PDV) 20% Cash 25% Cash
Minimum QNZPE Threshold NZ$250,000 NZ$250,000
Payment Type Fast Cash Rebate Fast Cash Rebate
Timeline for Payment Typically within 10 business days Typically within 10 business days
Eligibility Start Date Now (PDV work in NZ) 1 January 2026 onwards
Additional Requirements Standard PDV eligibility Points-based uplift test (skills, training, NZ promotion, etc.)
 
 

How We Help International Productions Access the Rebate.

For international PDV and VFX-only projects (standalone post-production work with no principal photography in New Zealand), accessing the New Zealand Screen Production Rebate (NZSPR) generally requires the applicant to be a New Zealand entity - most commonly a Special Purpose Vehicle (SPV) established for the production.

We simplify this process for overseas producers and studios:

Expert SPV Facilitation: We work with trusted local legal, accounting, and production partners to set up your New Zealand SPV efficiently and in full compliance. This includes GST registration, payroll setup, a dedicated bank account, and all documentation needed for your NZFC rebate application.

PDV-Focused Compliance Support: Our team manages the administrative requirements specific to standalone VFX/PDV projects, ensuring your Qualifying New Zealand Production Expenditure (QNZPE) — including all eligible spend with MOR - meets the rebate criteria and the low NZ$250,000 threshold.

Minimal Overhead: For PDV/VFX-only work, we help streamline SPV setup (or explore available exceptions where a full new entity may not be required for certain series or bundled projects). This keeps costs and complexity low while maximizing your rebate - up to 25% (20% base + 5% PDV uplift from 2026).

End-to-End Guidance: From rebate eligibility assessment and SPV structuring through certification and fast cash payment (typically within 10 business days), MOR serves as your reliable local partner.

This support removes key logistical barriers for international VFX and post-production packages, letting you focus on creative delivery while benefiting from New Zealand’s skilled talent, competitive rates, and generous incentives.

 
 

Ready to maximise your rebate on your next PDV/VFX project?

 
 
Over the course of the job MOR built trust by delivering work that showed careful thought and consideration throughout the process - from bidding to delivery. MOR turned some tricky shots around seemingly overnight without any fuss and I’m a huge fan of how they do business. They have proven themselves a wonderful ally that made life easier at every step, both creatively and logistically.
— Matt Holmes, VFX Supervisor: East of Eden (Netflix)