Government’s vision of a cinematographic industry was mentioned in the budget speech 2012 where provision was made for the development of Mauritius as a Film Making Destination fully geared towards film-shooting, dubbing, post-production and animation.
The Economic Development Board thus launched a Film Rebate Scheme to stimulate the interest of film makers and encourage the setting up of the film industry in Mauritius. The Scheme is a cash-back incentives for audio-visual productions in Mauritius.
A cash rebate of 30% and up to 40% (Minimum QPE of USD 1,000,000) for high end Feature film and TV series is reimbursed to eligible film producers on all Qualifying Production Expenditure (QPE) incurred and spent in Mauritius. The Film Rebate Scheme will be available to both local and foreign film producers.
Some categories covered by the Scheme are Feature Films, Commercials, TV serials/programmes , commercials, documentary programmes, Music videos and dubbing productions. The table below summarises the corresponding minimum QPE to be incurred in Mauritius in order to benefit from the Film Rebate Scheme:
Who are eligible for the Scheme?
A few examples of the type of project that will be considered in the Rebate Scheme :
Type of project |
Production eligibility |
Minimum expenditure (USD) |
Feature films (including animation) |
Foreign and Residents |
1,000,000 (eligible for up to 40% rebate) |
Feature films (including animation) |
Foreign |
100,000 |
Feature films (including animation) |
Residents |
50,000 |
Television drama series or single dramas (Per episodes) |
Foreign and Residents |
150,000 (eligible for up to 40% rebate) |
Television drama series or single dramas (Per episodes) |
Foreign and Residents |
20,000 |
Television documentary |
Foreign and Residents |
20,000 |
Other television programmes |
Foreign and Residents |
30,000 |
Commercials |
Foreign |
30,000 |
Music Videos |
Foreign |
30,000 |
Music Videos |
Residents |
15,000 |
Dubbing Project |
Foreign and Residents |
30,000 |
IMML will be glad to assist you should you be interested in the Film Rebate Scheme. Please contact us for more details.