Mauritius has one of the highest Film Rebate Schemes in the world, which supports Feature Films, high-end TV Drama series, TV Commercials, Documentaries, TV Reality Series, Music Videos, Games and Single Drama Series.
The Film Rebate Scheme is a cash-back incentives for audio-visual productions in Mauritius.
A cash rebate of 30% and up to 40% 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 applies to production in the category of Feature Film, Commercials, TV serials/programmes , documentary programmes, Music videos and dubbing productions.
The Mauritius Film Rebate Scheme is a project of the Economic Development Board (EDB), in association with the Mauritius Film Development Corporation (MFDC). The scheme is open to both local and international filmmakers. The purpose of the Film Rebate Scheme is to stimulate the interest of filmmakers and encourage them to shoot in Mauritius, and so creating a new industry, jobs and skills, and a way to promote the island.
- Travel/Shipping to and from Mauritius (by air and by sea)
- Accommodation in Mauritius
- Rental of local film equipment
- Professional services such as insurance, accounting and audit services
- Production service company fees
- Post-production services
- National & International Cast and Crew costs
- Flights and Ground transport
- Catering services
- Props, Sets and Wardrobe purchased and or rented in Mauritius
- and many more.
Application and Claim Procedures
To apply for the rebate, an application should be submitted by a locally registered production services company to the Economic Development Board at least four weeks before filming. Supporting documents include:
- A synopsis of the project
- An Overview of the Project including the beneficial exposure to Mauritius, target audience, and distribution plan, as appropriate
- Filmography of Producer showing a track record of at least five years
- CVs of the Director and Lead Cast
- Viable Financial Plan and details of any third-party financiers including any letters of interest/commitment from those parties, where applicable
- Detailed Budget in Mauritian Rupees
- Detailed breakdown of Mauritian Spend (Qualified Production Expenditure)
- Certificate of incorporation of the local domestic company (SPV)
- Global Schedule and detailed location breakdown
- List of cast and crew members and nationalities
- and many more.
Eligible Productions and Qualifying Expenditures
Productions eligible for up to 40% rebate include:
- Feature Films with minimum QPE of USD 1,000,000
- High-end TV Drama Series or Single Drama with minimum QPE of USD 150,000 per episode
- Post-production with minimum QPE of USD 150,000
Productions eligible for 30% rebate include:
- Feature Film (with or without Animation) with minimum QPE of USD 100,000 (Foreign Production) and USD 50,000 (Local Production)
- TV Drama Series or Single Drama USD 20,000 per episode
- TV Documentary Programme with minimum QPE of USD 20,000
- High-end International TV Commercial with minimum QPE of USD 30,000
- Music Video with minimum QPE of USD 30,000 (Foreign Production) and USD 15,000 (Local Production)
- Dubbing Project with minimum QPE of USD 30,000
- Post-production with minimum QPE of USD 30,000
On big budget Movies (ranging from 8 – 120 million USD) where the Above the Line (ATL) costs are higher than the Below the Line (BTL) costs, there is a 15% Cap on the ABL costs.
Detailed information regarding the application procedure for the Film Rebate Scheme is provided in the guideline for submission of application.
To further improve operations efficiency, all applications for a new project and claim submission will henceforth be made online.
Applicants will need to register on the following link to submit their online application: https://business.edbmauritius.org/
The User Manual for online application of a new project is available.
The User Manual for submission of a new claim is available.