New Zealand made its international rebate much easier to reach this year. For productions starting principal photography on or after 1 January 2026, the live action minimum fell from NZ$15 million to NZ$4 million, and the old cap limiting above-the-line costs to 20% of QNZPE no longer applies. A mid-budget feature that couldn't use the program in 2025 can now.
Thresholds and rates in one place
| Format | Minimum QNZPE | Rebate |
|---|---|---|
| Feature film (theatrical) | NZ$4 million | 20% |
| Television and other non-theatrical | NZ$4 million | 20% |
| Post, digital, and visual effects only | NZ$250,000 | 20%, or 25% with a points test |
| Any live action production with the uplift | NZ$20 million | 25% |
| Related productions bundled together | NZ$30 million combined | 20% |
Television has no per-episode duration rule and no minimum spend per commercial hour. A limited series that spends NZ$4 million in total qualifies no matter how the money splits across episodes.
Worked examples
A NZ$1,000,000 live action shoot doesn't reach the NZ$4 million floor, so it gets nothing under the international rebate. The same NZ$1,000,000 spent on VFX at a Wellington facility does qualify under the PDV threshold: NZ$1,000,000 x 0.20 = NZ$200,000.
A feature spending NZ$5,000,000 of QNZPE:
- Over the NZ$4 million threshold, under the NZ$20 million uplift floor
- Rebate: NZ$5,000,000 x 0.20 = NZ$1,000,000
A series spending NZ$25,000,000 that passes the uplift points test:
- Base: NZ$25,000,000 x 0.20 = NZ$5,000,000
- Uplift: NZ$25,000,000 x 0.05 = NZ$1,250,000
- Total: NZ$6,250,000
Non-resident fees need care in the budget. Foreign cast fees count from their first day working in New Zealand, but non-resident executives and heads of department only count from day 14. If a US production designer works 10 days in New Zealand, their fee for those days doesn't count toward QNZPE.
From registration to payment
- Set up a New Zealand special purpose vehicle for the production. The rebate is paid to that company.
- Register on the NZFC funding portal before principal photography in New Zealand. PDV productions register within 20 working days of a qualifying bid being accepted.
- For the uplift, apply for a Provisional Certificate after registering and before principal photography.
- Once QNZPE is paid, file the final application, no later than six months after completion. Include a report from EY, PwC, Grant Thornton, or KPMG. Productions with big spends can file interim applications each time QNZPE reaches NZ$50 million.
- The NZFC says payment generally lands within 10 business days of approval.
The auditor list is short, so book one during prep and have your production accountant code QNZPE separately in the cost report from the first purchase order.
Watch-outs
The uplift decision has to be made before cameras roll. You can't shoot, see how the spend lands, and then apply for the extra 5%.
The points test changed on 14 July 2026. Productions already holding a provisional certificate can choose to complete the new test with their final application, so check which version scores better.
PDV registration timing is unusual. If a PDV job starts below NZ$250,000 and a later bid pushes it over, the 20-working-day window runs from the acceptance of the bid that crossed the line.
Local productions and co-productions
New Zealand productions use a separate NZSPR at 40% of QNZPE and must pass a significant New Zealand content test or be certified as an official co-production under one of New Zealand's co-production treaties. From 1 July 2026 the feature film threshold for that rebate dropped to NZ$1 million. The content assessment works much like other cultural tests, and our cultural test guide is a useful primer.
Next door in Australia
Australia pays 30% under its Location Offset, but only from A$20 million of spend. A production budgeted between NZ$4 million and the Australian threshold has only one of the two options. Above it, Australia's rate is higher, though the uplift takes New Zealand to 25% and its payment turnaround is fast. Our piece on why productions shoot overseas covers the wider decision, and the incentives hub lists every country.