Film Incentives - Intrasia Management (Mauritius) Ltd

Government’s vision of a cinematographic industry was mentioned in the budget speech 2012 where provision was made for the development of Mauritius as a Film Making Destination fully geared towards film-shooting, dubbing, post-production and animation.

The Economic Development Board thus launched a Film Rebate Scheme to stimulate the interest of film makers and encourage the setting up of the film industry in Mauritius. The Scheme is a cash-back incentives for audio-visual productions in Mauritius.

A cash rebate of 30% and up to 40% (Minimum QPE of USD 1,000,000) for high end Feature film and TV series is reimbursed to eligible film producers on all Qualifying Production Expenditure (QPE) incurred and spent in Mauritius. The Film Rebate Scheme will be available to both local and foreign film producers.

Some categories covered by the Scheme are Feature Films, Commercials, TV serials/programmes , commercials, documentary programmes, Music videos and dubbing productions. The table below summarises the corresponding minimum QPE to be incurred in Mauritius in order to benefit from the Film Rebate Scheme:

Who are eligible for the Scheme?

Production companies incorporated or registered in Mauritius, including those with 100% foreign ownership;
Producers with a successful track record of 5 years will be considered

A few examples of the type of project that will be considered in the Rebate Scheme :

*Type of project*	*Production eligibility*	*Minimum expenditure (USD)*
Feature films (including animation)	Foreign and Residents	1,000,000 (eligible for up to 40% rebate)
Feature films (including animation)	Foreign	100,000
Feature films (including animation)	Residents	50,000
Television drama series or single dramas (Per episodes)	Foreign and Residents	150,000 (eligible for up to 40% rebate)
Television drama series or single dramas (Per episodes)	Foreign and Residents	20,000
Television documentary	Foreign and Residents	20,000
Other television programmes	Foreign and Residents	30,000
Commercials	Foreign	30,000
Music Videos	Foreign	30,000
Music Videos	Residents	15,000
Dubbing Project	Foreign and Residents	30,000

IMML will be glad to assist you should you be interested in the Film Rebate Scheme. Please contact us for more details.