Film Production Incentives Across the Indian Ocean
The Indian Ocean offers some of the most visually striking locations in the world for film and television production, from the volcanic peaks of Réunion to the pristine atolls of the Maldives. But locations alone do not drive production decisions. Financial incentives play a decisive role in where international productions choose to shoot.
Identical Media services productions across five Indian Ocean territories: Mauritius, Réunion, Seychelles, Madagascar, and the Maldives. Each territory offers a different combination of incentives, infrastructure, and production advantages. This page provides a detailed, up-to-date overview of what is available in each location, based on our direct experience servicing international feature films, TV series, commercials, and documentaries across the region.
Mauritius Film Rebate Scheme
Overview
The Mauritius Film Rebate Scheme is the leading cash film incentive in the Indian Ocean and one of the most competitive globally. Operational since July 2016 and administered by the Economic Development Board (EDB) in partnership with the Mauritius Film Development Corporation (MFDC), the scheme returns 30% to 40% in cash on Qualifying Production Expenditure (QPE) incurred in Mauritius.
Identical Media is a Netflix Preferred Partner and a P&G Preferred Production Partner. Our team has delivered the rebate process on 27 approved productions including features, TV series, documentaries and TV commercials for global studios and networks. We handle the full application and claim process on behalf of our clients, end to end.
Up to 40% rebate
The 40% cash rebate applies to:
- Feature films, live action or animation, with QPE above USD 1,000,000
- High-end TV drama series with QPE above USD 150,000 per episode
What qualifies as QPE on these productions:
- Foreign cast fees
- Foreign crew fees, including director, producer, DOP and heads of department
- International return flights to Mauritius for foreign cast and crew
- Hotel accommodation in Mauritius for cast and crew
- Local crew, local talent and local service fees
- Equipment rental from Mauritian-registered rental houses
- Locations, permits, transport, catering and per diems
30% rebate
The 30% tier covers all other eligible production types under the scheme:
- Feature films with QPE below USD 1,000,000 (minimum USD 100,000 foreign or USD 50,000 local)
- TV drama series with QPE below USD 150,000 per episode (minimum USD 20,000 per episode)
- Single drama, telemovie
- Documentaries, feature or series (minimum USD 20,000)
- Reality TV, factual, lifestyle, magazine and natural history series
- Music videos (minimum USD 30,000 foreign or USD 15,000 local)
- High-end international television commercials (minimum USD 30,000 QPE)
Television commercials carry their own QPE list, weighted to the advertising production team. What qualifies as QPE on a TV commercial:
- Advertising agency producer
- Agency creative director and creative team
- Client representatives on shoot
- TV commercial director and DOP
- Foreign on-camera talent
- International return flights to Mauritius for agency, client, talent and crew
- Hotel accommodation in Mauritius
- Local crew, local talent and local service fees
- Equipment rental from Mauritian-registered rental houses
- Locations, permits, transport, catering and per diems
How Identical Media runs the application
Identical Media Ltd structures the local Special Purpose Vehicle (SPV), lodges and tracks the EDB application, manages the reconciliation file at the end of production, and works with the Mauritius Revenue Authority on the cash payout. Andreas reviews each production personally before the Rebate Application Pack is shared.
What does not qualify
- Costs incurred outside Mauritius, other than the international flights and hotel accommodation listed in the QPE bases above
- Air freight and international shipping
- Marketing and distribution costs
- Legal expenses
- Bank fees and bank financing fees
- International insurance fees (locally sourced insurance qualifies)
- Completion bond
The Mauritius Tax Film Rebate
Mauritius operates two distinct film incentives that work together.
The Cash Film Rebate is administered by the Economic Development Board (EDB). It pays international production companies between 30% and 40% in cash on Qualifying Production Expenditure incurred in Mauritius. This is the scheme detailed above.
The Tax Film Rebate was introduced in July 2023 and is administered by the Mauritius Revenue Authority (MRA) under Section 67R of the Income Tax Act 1995. Since July 2025 (Finance Act 2025), it is available to Mauritian companies with annual turnover not exceeding MUR 100 million (approximately USD 2.2 million). Eligible local companies that invest into a feature film or TV series approved under the Cash Film Rebate scheme are entitled to a 200% tax deduction on the amount they invest, on the condition that at least 90% of the production is shot in Mauritius.
The two schemes are complementary. International productions secure cash back from the EDB while attracting matching investment from eligible Mauritian companies who in turn benefit from the MRA tax deduction. Identical Media can facilitate introductions between international production companies and Mauritian investors looking to take advantage of the Tax Film Rebate.
Short films and local Mauritian projects (MFDC schemes)
The EDB Film Rebate Scheme is the route for international service productions. The Mauritius Film Development Corporation operates separate funding for locally-led Mauritian filmmakers:
- MFDC Film Assistance Scheme: up to MUR 100,000 for clip, music video, short film, documentary or long film
- MFDC Film Grant: up to MUR 2,000,000 for independent local filmmakers on approved projects, run by MFDC, EDB and the Ministry of Arts and Cultural Heritage
These schemes are reserved for locally-led Mauritian productions and sit outside the EDB Film Rebate Scheme.
Application process
- Pre-production. Identical Media structures the local SPV and submits the application to the EDB with a detailed budget, shooting schedule, script or treatment, and proof of financing.
- Approval. The EDB reviews the application and issues a provisional approval letter confirming eligibility and the estimated rebate amount.
- Production. Shoot in Mauritius. Identical Media manages all local logistics, crew, equipment and documentation.
- Reconciliation. Submit a final cost report with audited accounts of all QPE incurred in Mauritius.
- Payment. The EDB processes the cash payout. Typical turnaround is 4 to 8 weeks after submission of the final audited report.
Why Mauritius
Beyond the rebate, Mauritius offers:
- Year-round tropical climate with consistent light
- English and French-speaking crew base
- No visa required for most nationalities (up to 90 days)
- Direct flights from major European, Asian and African hubs
- Diverse locations within a compact island: beaches, mountains, sugar cane fields, colonial architecture, modern urban settings
- Established production infrastructure with experienced local crew across all departments
Contact us about your project
Identical Media reviews each production personally before sharing the Rebate Application Pack. To open a conversation:
- Contact our Mauritius office: contactmauritius@identicalpictures.com
- Speak with Andreas directly: ah@identicalpictures.com
Réunion Film Incentives: France TRIP + Regional Fund
Overview
Réunion is a French overseas department (DOM) in the Indian Ocean, approximately 200 km southwest of Mauritius. As part of France, productions shooting in Réunion have access to French national film incentives, specifically the TRIP (Tax Rebate for International Productions) administered by the CNC (Centre national du cinéma et de l’image animée).
Identical Media has direct experience with the Réunion incentive framework. We have successfully applied for and received approval for both the TRIP and the regional Réunion fund on an American film production, confirming that international productions can access these incentives when shooting in Réunion.
TRIP: Tax Rebate for International Productions
The TRIP is France’s primary incentive for attracting international film and television productions.
Rebate rate: 30% of qualifying French expenditure (or 40% if VFX expenditure in France exceeds €2 million).
Cap: €30 million per project. No annual funding cap on the scheme.
Minimum qualifying spend: €250,000 or 50% of the total production budget, whichever is lower.
Minimum shooting days: At least 5 days of principal photography in France (including Réunion).
Cultural test: The project must include elements related to French or European culture, heritage, or territory.
Eligible formats: Feature films, TV series, animation, web series, VR content, and short films.
Extended through 2028. Recent updates have expanded eligibility to include above-the-line costs, including salaries of non-EU actors.
Regional Réunion Fund
In addition to the TRIP, the Agence Film Réunion administers a regional fund that provides additional financial support for productions shooting on the island. This fund operates through quarterly submission deadlines and covers development, production, and post-production support.
The regional fund stacks on top of the TRIP, meaning a production can receive both the national 30% TRIP rebate and additional regional support.
Practical Considerations
While the combined TRIP and regional fund make Réunion financially attractive on paper, there is an important practical consideration: Réunion does not have a large local film crew base. Productions shooting in Réunion must fly in crew from mainland France, and French crew rates are significantly higher than those in other Indian Ocean territories. This cost, combined with flights and accommodation for an entire French crew, can substantially offset the rebate advantage.
The TRIP framework also requires the production to work with a French production services company and meet French labour and cultural requirements. For productions accustomed to working with local crew in Mauritius or other Indian Ocean locations, this represents a fundamentally different cost structure.
Identical Media has first-hand experience navigating this calculation. We can provide a detailed cost-benefit analysis for your specific production, comparing the net financial outcome of shooting in Réunion with the TRIP and regional fund against other Indian Ocean locations where crew and production costs may be lower even without a comparable rebate percentage.
Why Réunion
- Dramatic volcanic landscapes (Piton de la Fournaise is one of the world’s most active volcanoes)
- UNESCO World Heritage-listed cirques, remparts, and enclosures
- Tropical forests, waterfalls, and rugged coastline
- European standard infrastructure and logistics
- Euro zone, no currency conversion risk for European productions
- Combination of French and Creole culture
Seychelles: Film Rebate in the Making
Current Status
Seychelles does not currently have an active film production rebate scheme. However, a film rebate is in the making. The Seychelles government has been working on a framework to introduce a production incentive, and the process is ongoing. When the right international production creates the political momentum, the rebate is expected to be activated.
Identical Media is closely connected to developments in Seychelles and monitors the situation on behalf of our clients. We will be among the first to know when the scheme becomes active.
Filming in Seychelles Today
Even without a rebate, Seychelles remains a sought-after filming destination. Productions shooting in Seychelles today benefit from:
- Some of the most iconic beach and island landscapes in the world (Anse Source d’Argent, Praslin, La Digue)
- Unique granite boulder formations found nowhere else
- A compact archipelago with diverse locations within short distances
- English and French-speaking population
- Stable political environment and tourism-friendly infrastructure
- Identical Media provides full service production support in Seychelles including permits, crew, logistics, and equipment
Madagascar: No Film Incentive
Current Status
Madagascar does not offer a film production rebate, tax credit, or any formal government incentive for international productions. There is no indication that a scheme is currently being developed.
Filming in Madagascar
Despite the absence of financial incentives, Madagascar attracts international productions for its extraordinary and unique natural environments:
- Landscapes found nowhere else on Earth: baobab alleys, tsingy limestone formations, rainforests, and desert terrain
- Unique wildlife including lemurs, chameleons, and endemic bird species, a magnet for natural history and documentary productions
- Cost-effective local crew and labour
- Dramatic variety of terrain within a single country
Permits: A national film permit from the Ministry of Communication and Culture is required for commercial productions. Processing typically takes 10-14 working days, with costs starting at approximately USD 300 depending on scope and location.
Logistics: Madagascar’s remote terrain and limited road infrastructure require careful advance planning. Identical Media coordinates all logistics including domestic flights, 4×4 transport, accommodation in remote areas, equipment import/customs clearance, and local crew.
Maldives: No Official Rebate, Government Support Possible
Current Status
The Maldives does not have a formal film rebate or tax incentive scheme. Film permits are issued free of charge by the National Centre for the Arts, with processing taking approximately 10 working days.
Government Support for Larger Productions
While there is no official incentive programme, the Maldives government has shown willingness to support international productions on a case-by-case basis, particularly larger-scale projects that generate positive international exposure for the country. This support can include:
- Negotiated accommodation rates through resort and hotel partnerships
- Location access facilitation across atolls and islands
- Logistical support through government channels
Identical Media can engage directly with the relevant Maldives government bodies to explore what support may be available for your specific production.
Filming in the Maldives
- Over 1,000 coral islands across 26 atolls, turquoise lagoons, white sand, and overwater settings
- Luxury resort infrastructure that can double as base camp and location
- Year-round warm weather (26-31°C)
- Underwater filming opportunities with crystal-clear visibility
- The natural beauty of the locations reduces the need for set construction and visual effects
Drone permits: Require dual approval from the Civil Aviation Authority and the National Defence Force. Identical Media handles this process as part of our production service.
Equipment customs: Import clearance starts at approximately USD 150 plus agent fees, with temporary import arrangements available for production equipment.
Frequently Asked Questions: Mauritius & Indian Ocean Film Rebates
Quick answers to the questions international productions ask most often about the Mauritius Film Rebate Scheme and incentives across the Indian Ocean.
What is the Mauritius Film Rebate Scheme?
The Mauritius Film Rebate Scheme is a cash rebate of between 30% and 40% on Qualifying Production Expenditure (QPE) for international feature films, TV series, reality TV shows, commercials, documentaries, and music videos shot in Mauritius. Administered by the Economic Development Board (EDB) and operational since July 2016, it is one of the most competitive film incentives globally.
What percentage does the Mauritius film rebate pay back?
The Mauritius film rebate pays back between 30% and 40% on Qualifying Production Expenditure, depending on the production format and budget tier. Feature films with QPE above USD 1,000,000 and high-end TV drama series with QPE above USD 150,000 per episode qualify for up to 40%. TV commercials, reality TV, music videos, documentaries, lower-budget feature films, and non-high-end TV drama sit in the 30% bracket. The exact rate within each bracket is determined by the EDB based on local crew engagement, equipment sourcing, and promotional value to Mauritius.
What costs qualify for the Mauritius film rebate?
Qualifying Production Expenditure covers both foreign and local spend, with the role list set by production format. For feature films and high-end TV drama at the 40% tier, QPE covers foreign cast fees, foreign crew fees (director, producer, DOP and heads of department), international flights to Mauritius and hotel accommodation in Mauritius. For TV commercials at the 30% tier, QPE covers the advertising agency producer, agency creatives, client representatives on shoot, TV commercial director and DOP, foreign on-camera talent, flights and hotels. Both tracks also cover the full local production cost: local crew, equipment rental, location fees, permits, catering, transport, set construction, art department and post-production carried out in Mauritius. This scope is materially broader than most peer rebate schemes in the region.
What is the minimum spend for the Mauritius film rebate?
Minimum Qualifying Production Expenditure varies by format and tier. Feature films at the 40% tier require USD 1,000,000 or more. High-end TV drama series require USD 150,000 or more per episode. Lower-tier feature films require USD 100,000 (foreign) or USD 50,000 (local). Music videos require USD 30,000 (foreign) or USD 15,000 (local). Documentaries and non-high-end TV drama require USD 20,000 or more. High-end international television commercials require USD 30,000.
How long does it take to receive the Mauritius rebate payment?
After submission of the final audited cost report, the Economic Development Board typically processes the rebate payment within 4 to 8 weeks. Identical Media handles the full application and claim process on behalf of clients, from pre-production approval through to final payout.
Does Seychelles have a film rebate scheme?
Seychelles does not currently have an active film rebate scheme. A framework has been under development by the Seychelles government, and the rebate is expected to be activated when the right international production creates the political momentum. Identical Media monitors developments closely and provides full service production in Seychelles in the interim.
What film incentives are available in Réunion?
As a French overseas department, Réunion qualifies for France’s TRIP (Tax Rebate for International Productions) at 30% of qualifying French expenditure, or 40% if VFX spend in France exceeds €2 million. The regional Réunion fund administered by Agence Film Réunion stacks on top of the TRIP. Identical Media has successfully applied for and received approval for both schemes on an American film production.
Do Madagascar or the Maldives offer film rebates?
Neither Madagascar nor the Maldives currently offers a formal film rebate or tax incentive. Madagascar requires a national film permit for commercial productions, processed in 10 to 14 working days. The Maldives issues film permits free of charge and has supported larger productions on a case-by-case basis through resort partnerships and location access.
What is the difference between the Mauritius Cash Film Rebate and the Mauritius Tax Film Rebate?
Mauritius offers two distinct film incentives. The Cash Film Rebate, administered by the Economic Development Board (EDB), pays international production companies between 30% and 40% in cash on Qualifying Production Expenditure incurred in Mauritius. The Tax Film Rebate, introduced in July 2023 and administered by the Mauritius Revenue Authority (MRA), is available to Mauritian companies with annual turnover not exceeding MUR 100 million (since July 2025) and grants them a 200% tax deduction on amounts invested in feature films or TV series that have been approved under the Cash Film Rebate scheme and are shot at least 90% in Mauritius. The two schemes are complementary: international productions claim the cash rebate while attracting local investment from eligible Mauritian companies who benefit from the tax deduction.
Planning a Production in the Indian Ocean?
Whether you are comparing incentive packages across territories or need a detailed cost analysis for a specific location, Identical Media can advise on the financial and logistical picture for your production. We service all five Indian Ocean territories from our base in Mauritius.
