The New Zealand Government offers production companies three types of incentives:
• Large Budget Screen Production (LBSP)
• Post/Digital/Visual Effects (PDV)
• Screen Production Incentive Fund (SPIF)
The LBSP and PDV incentives have no cultural test while the SPIF is designed to assist domestic film and television productions that contain significant New Zealand content.
Both are based on qualifying New Zealand production expenditure (QNZPE) and are paid to qualifying productions as a grant and are therefore not tax based.
For more information on these incentives and to apply please visit the Film New Zealand website http://www.filmnz.com/production-guide/incentives.html