FILM REBATE

The Mauritius Film Rebate Incentive was introduced in 2013. It supports feature films, episodic drama series, commercials, music videos, documentaries, one-off dramas, reality series and animation.

The rebate is a grant of between 30% and 40% of qualified production expenditure (QPE).

The programme is open to local and international productions. It is a tax-free payment on the qualified part of each production’s expenditure in Mauritius.

Eligible projects :

Feature films
Drama series and soap operas
Animation
Telenovelas, Soaps and Sitcoms.
Production and post-production of games. – Creative documentaries
Unique television dramas
Factual television programmes
Natural history programmes
Lifestyle and magazine programmes
Commercials
Music videos
Post-production only
Dubbing

Feature films :

If Mauritian expenditure is between $100,000 and $1 million, the discount is 30%.
If Mauritian expenditure exceeds $1 million, the discount can be as high as 40%.

Drama series :

If Mauritian expenditure is between $20,000 and $150,000 per episode, the rebate is 30%.
If Mauritian expenditure exceeds USD 150,000 per episode, the rebate can be up to 40%.

Commercials and Clips :

If Mauritian expenditure is USD 30,000 or more, the rebate is 30% of expenditure.