DO MAURITIUS
INCENTIVES
Mauritius offers a cash rebate on Qualifying Production Expenditure (QPPE) — production costs incurred locally on goods, facilities and services provided by Mauritian companies and individuals. It is a direct refund rather than a tax credit, guaranteeing a turnaround on local spend within a short period. Eligible formats include feature films (with or without animation), television drama series and single dramas, documentaries, factual, lifestyle and natural-history programming, music videos, reality television, advertising features and games. The scheme also covers Qualifying Post-Production Expenditure, including editing, sound, music, VFX and dubbing carried out in Mauritius.
BENEFITS
A rebate of up to 40% on QPPE is available to productions that shoot substantially in Mauritius and meet the higher spend thresholds — for example, feature films with a minimum qualifying spend of USD 1,000,000, high-end or single television drama at a minimum of USD 150,000 per episode, and post-production of USD 150,000 or more.
A rebate of 30% on QPPE applies to productions at lower spend thresholds, including smaller feature films, television drama series, documentaries, music videos, dubbing projects and post-production work.
Where above-the-line costs exceed below-the-line costs, a 40% cap applies to the qualifying above-the-line portion.
ELIGIBILITYThe applicant must be a film production company registered in Mauritius, which may be up to 100% foreign-owned. The producer must demonstrate a track record of at least five years in film production, and the production must be a private-sector commercial entity. Applications are submitted to the Economic Development Board at least four weeks before filming and require a synopsis, producer and key-cast filmographies, a detailed budget in Mauritian Rupees, cast and crew nationalities, and location details.
Rebate claims are submitted within 60 days of completing filming in Mauritius, with reimbursement generally processed within 30 days of the Economic Development Board receiving complete documentation.
SA Film & TV Production and Co-production (SA Film)
Benefits
The rebate is calculated as 35% of QSAPE.
An additional 5% of Qualifying South African Production Expenditure (QSAPE) is provided for productions hiring at least 30% of black South African citizens as HODs and procuring at least 30% of QSAPE from 51% South African black- owned entities which have been operating for at least a period of one year; with a cap of R50 million per project.
The holding company and SPCV must achieve at least a level 3 and level 4 B-BBEE contributor status respectively, in terms of the B-BBEE Codes of Good Practice.