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
• Animation
• 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
• Commercials
• Music Videos
• Post-production only
• Dubbing

Feature Films:

• 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%.

Drama Series:

• 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