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FILMING IN MAURITIUS

Film Rebate Scheme Mauritius

A new production cash rebate of 30% up to 40% on local Qualifying Production Expenditures (QPEs) has been introduced following the National Budget, which makes Mauritius even more attractive to international producers. The rebate applies to a wide variety of projects from feature films to television dramas, and from documentaries to commercials.

 

Eligibility Criteria

1. Available to domestic film production companies registered in Mauritius, including those with 100% foreign ownership
2. In order to ensure that the scheme is a successful learning experience for the development of the film industry in Mauritius, only applications from producers with a successful track record of at least 5 years in film production will be entertained;
3. Where relevant, applications should include a defined distribution plan, any pre-sales agreement already entered into and the expected target audience; 4. Applications from local parastatals bodies and other Government agencies will not be considered in this scheme which aims to promote private- sector commercial projects..

Qualifying Productions

Covers a wide range of productions and projects, namely:

  • Feature films
  • Documentaries
  • Telemovie or single episode drama television programme

Episodes of factual, natural history, lifestyle, magazine, or commercial programmes, or advertising features

Scheme

1.  30 per cent refund on all the Qualifying Production Expenditures (QPPE) incurred by a film producer in respect of his/her project in Mauritius.
2.  Up to 40% rebate will be applicable on Qualifying Production Expenditures (QPE) incurred locally, and as described further below, by a feature film production company, subject to a minimum QPE of USD 1,000,000

Reimbursement Process

Submission of claim form along with all supporting documents within 60 days of completion of filming in Mauritius. Members of the FFC will process the claim and the reimbursement will be made available within 30 days of receipt of a complete claim.

WHAT DOES QPE INCLUDE?

  • Travel to Mauritius (flight and marine)  

  • Accommodation in Mauritius

  • Catering services  

  • Ground transport and facility vehicle services

  • Remuneration for Cast and Crew

  • Labour costs including non-nationals  

  • Post production services (picture and sound) 

  • Production service company fees  

  • Professional services (such as insurance and accounting services)  

  • Rental of filming equipment

Eligibility Criteria
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