EDB Film Rebate
Mauritius’ Film Rebate Incentive was introduced in 2013. It supports feature films, episodic drama series, commercials, music videos, documentaries, single dramas, Reality Series, and animation.
The Rebate is a grant, from 30% up to 40% of the Qualified Production Expenditures (QPE).
It is not Tax based.
The scheme is open to both local and international filmmakers. It is a non-taxable cashback pay-out on the qualifying portion of what each production spends in Mauritius.
Eligible projects include:
- Feature films
- Drama Series and Serials
- Telenovelas, Soaps and Sitcoms.
- Production and post-production of Games. • Creative documentaries
- Television single dramas
- Factual television programmes
- Natural history programmes
- Lifestyle and magazine programmes
- Music Videos
- Post-production only
- If Mauritian spend is between US$100,000 and US$1m, Rebate is 30%
- If Mauritian spend is over US$1m, Rebate can go up to 40%.
- If Mauritian spend is between US$20,000 and US$150,000 per episode, Rebate is 30%
- If Mauritian spend is over US$150,000 per episode, Rebate can go up to 40%.
Commercials and Music Videos:
- If the Mauritian spend is US$30,000 or more, Rebate will be 30% of Spend