MAURITIUS

EP Services Offered

Administration

Tax Credit Financing

Tax Credit Placement

Animation

Commercials

Documentaries

Feature Films

Game Shows

Pilots

Post Only

Reality Television

Scripted Television

Talk Shows

Video Games

Beaches Ocean

City

Deserts

Forests

Lakes Rivers

Mountains

Rural

Snow

Suburban

Tropical

Incentive	30%-40% Rebate
Labor
Resident ATL	30%
Resident BTL	30%
Non-Resident ATL	30%
Non-Resident BTL	30%
Qualified Spend
Spend	30%
	Qualifying Production Expenditures (QPE) refer to the expenses incurred locally. Click here for a list of QPE.
Spend Uplifts	10% on qualified expenditures incurred locally, on film projects with a minimum spend of $1M and TV projects with a minimum spend of $150K per episode
Minimum/Caps
Minimum Spend	$100K (film); $20K per episode (TV)
Project Cap	None
Compensation Cap	None
Annual Cap	None
Application
	Applications shall be submitted online not later than 4 weeks before the project starts in Mauritius.
Additional Requirements
CPA Audit	Yes
Cultural Test	No
Local Production Company	No
Additional Information	The Film Rebate Scheme will be available to production companies incorporated or registered in Mauritius, including those with 100% foreign ownership 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
Mauritius Film Development Corporation Dyvia Drepaul-Seemundun, Investment Executive +230.203.3800 filmdevelopment@investmauritius.com www.mauritiusfilm.mu/English/filmrebate/