Everything international producers need to know about Mauritius’s film incentive, rates, eligibility, the application process, and insider tips from 27 approved applications.
Mauritius continues to offer one of the most competitive film incentives in the world heading into 2026. With a cash rebate of up to 40% on qualifying production expenditure, plus a separate 200% tax deduction for local investors, the Indian Ocean island republic is positioned to rival established film hubs like South Africa, Thailand, and the Caribbean.
At Identical Media, we have guided 27 approved rebate applications since the scheme launched in 2016, securing rebates as high as 39%, the highest of its kind. This guide breaks down everything you need to know to qualify for the Mauritius film rebate in 2026, whether you’re planning a feature film, TV drama, documentary, TV commercial, or any other content production.
What Is the Mauritius Film Rebate Scheme?
The Mauritius Film Rebate Scheme is a government-backed cash incentive that refunds 30% to 40% of all qualifying production expenditure (QPE) incurred in Mauritius. Launched in July 2016 as a collaboration between the Economic Development Board (EDB) and the Mauritius Film Development Corporation (MFDC), the scheme is designed to attract international film, TV, and content productions to the island.
Unlike tax credits that require offset against local tax liability (such as the UK’s AVEC at an effective 25.5% after corporation tax, or US transferable credits that sell at 85-95 cents on the dollar), the Mauritius scheme provides a direct cash rebate, money back in your production company’s account. As the KPMG Film Financing and Television Programming Taxation Guide and Olsberg•SPI Global Incentives Index both document, this distinction is critical: a 40% cash rebate delivers more to a producer’s bottom line than a 40% tax credit. Mauritius’ scheme is classified as a Type 1 Cash Rebate, the most producer-friendly incentive structure available.
Rebate Rates: 30% Standard, Up to 40% for Feature Films
The scheme operates on a two-tier structure depending on your production type and spend level:
40% Rebate Tier
| Production Type | Minimum QPE | Rebate |
|---|---|---|
| Feature Films | USD 1,000,000 | Up to 40% |
| High-end TV Drama / Single Drama | USD 150,000 per episode | Up to 40% |
| Post-production projects | USD 150,000 | Up to 40% |
To qualify for the 40% tier, at least 90% of filming must take place in Mauritius.
30% Rebate Tier
| Production Type | Minimum QPE (Foreign) | Minimum QPE (Local) |
|---|---|---|
| Feature Film (including animation) | USD 100,000 | USD 50,000 |
| Television Drama Series or Single Drama | USD 20,000 per episode | USD 20,000 per episode |
| Television Documentary Programme | USD 20,000 | USD 20,000 |
| High-end International Television Commercial | USD 30,000 | USD 30,000 |
| Music Video | USD 30,000 | USD 15,000 |
| Dubbing Project | USD 30,000 | USD 30,000 |
Important note on foreign cast and crew: The total remuneration paid by the local production company to foreign cast and crew shall not exceed 40% of the Mauritian Qualified Spend. The cash rebate shall not be applicable to any remuneration amount exceeding 40% of the total Mauritius Qualified Spend.
The Double Deduction: Mauritius’s Second Incentive Layer
Since July 2023, Mauritius offers a Film Tax Rebate alongside the cash rebate, creating a rare dual-incentive framework. Under this provision, any local company that finances, sponsors, markets, or distributes an approved film project can claim a 200% tax deduction on their investment.
This means a Mauritian company investing MUR 10 million in an approved production can deduct MUR 20 million from their taxable income. The requirement: at least 90% of the production must take place in Mauritius.
For international producers, this opens up a powerful financing tool. Local sponsors and investors have a direct tax incentive to co-finance your project, making it easier to secure local equity or gap financing.
What Qualifies as Production Expenditure (QPE)?
The rebate covers an extensive range of production costs incurred in Mauritius, 39 qualifying categories in total. Key qualifying expenditures include:
- Accommodation in Mauritius
- Cast and crew remuneration, both Mauritian and international personnel
- Camera and lighting equipment rental (including ARRI-certified rental through our sister company MediaVision)
- Audio rentals
- Travel to Mauritius, flights and marine travel
- Shipping of equipment and materials
- Ground transport and facility vehicles
- Catering
- Construction, sets and builds
- Set dressing, props, and wardrobe, rental or purchase
- Post-production, picture and sound (editing, colour grading, VFX, sound design, DIT)
- Visual and special effects services
- Production service company fees
- Studio, warehouse, and workshop rental
- Rental of helicopters and airplanes
- Rental of marine vehicles and water tanks
- Diving services
- Animal services and stunt services
- Insurance, accounting, and security services
- Location fees, per diems, and craft services
- Electricity and utilities including generator rental
- Telecommunications
- Script writing and R&D costs (if done in Mauritius)
- Completion bond (if based in Mauritius)
- Laundry and cleaning, repairs and restorations
Non-Eligible Costs
The following are excluded from the rebate calculation: finance costs, sponsorships, consultancy fees, distribution and promotion costs, post-distribution or broadcasting costs, legal fees in Mauritius, tips/gifts/entertainment allowances, pre-sales money costs, rights acquisition beyond production needs, cast and crew deferments, profit participation and residuals, depreciating asset acquisition, and payments to local companies that sub-contract services outside Mauritius.
Eligible Production Types
The scheme covers an exceptionally wide range of content formats, one of the broadest of any international film incentive:
Eligible for up to 40% rebate:
- Feature Films (including animation), minimum QPE USD 1,000,000
- High-end TV Drama Series or Single Drama, minimum QPE USD 150,000 per episode
- Post-production projects, minimum QPE USD 150,000
Eligible for 30% rebate:
- Feature Films (including animation)
- Television Drama Series and Single Dramas
- Creative Documentaries
- TV Commercials (high-end international)
- Animation
- Telenovelas, Soaps, and Sitcoms
- Factual Television Programmes
- Natural History Programmes
- Lifestyle and Magazine Programmes for Television
- Production and Post-production of Games
- Music Videos
- Dubbing Projects
This means that virtually every type of professional screen content can qualify, from a Netflix feature film down to a high-end TV commercial or a natural history documentary. This breadth is a significant advantage over many competing incentive schemes worldwide.
How to Apply: Step-by-Step
- Engage a local service producer. You will need a Mauritian-registered production company (SPV) to apply. Identical Media has guided 27 approved applications and handles the full process end-to-end.
- Prepare your application documents. The EDB requires a comprehensive package including: application forms, logline and synopsis (in English), script, look book or presentation dossier, CVs for director/cast/producers/production company/service production company, detailed financials (budget summary, finance plan, revenue waterfall), sales and distribution strategy with projections and contracts, letters of commitment from financiers/banks/investors, production and shooting schedule, cast and crew analysis (leads, bit parts, extras, Mauritian vs. international crew breakdown), Mauritian QPE analysis, written confirmation of cast and director, letter of intent between international and Mauritian service producer, proof of Mauritian SPV establishment, proof of copyright or chain-of-title, and a training and skills transfer plan.
- Submit to the EDB at least 4 weeks before filming begins. Applications are submitted to the Economic Development Board. The EDB committee meets on average twice per month. Early submission is strongly recommended, we advise submitting 6-8 weeks ahead to allow time for queries.
- Receive EDB approval. From the date of submission, the EDB will give an answer within 4-6 weeks. The Film Rebate Committee reviews your application and issues a provisional approval letter.
- Complete your production in Mauritius. Track all QPE meticulously. Maintain detailed records, invoices, and payment proofs.
- Submit your audit. After completion of the film shoot, the producer needs to submit the audit within 60 days.
- Receive your rebate. From the date of submission of the completed audit, the EDB generally pays out within 60 days.
Why Mauritius? Beyond the Rebate
The financial incentive is compelling on its own, but Mauritius offers a complete production ecosystem that makes the rebate even more valuable. The island provides extraordinary location diversity, from tropical beaches and volcanic mountains to colonial architecture, sugar cane fields, lush forests, and modern urban settings, all within a 45-minute drive. English and French are widely spoken, the timezone (GMT+4) works efficiently with both European and Asian production schedules, and the island has a well-established crew base with experience on Netflix, Amazon, Bollywood, and major international commercial productions.
As an ARRI-certified equipment rental house through our sister company MediaVision, we can supply camera, lighting, grip, drone, and unit gear locally, reducing the need to freight equipment from abroad and keeping more of your spend within the qualifying expenditure.
How Mauritius Ranks Globally in 2026
Based on our comprehensive cross-referencing of the Olsberg•SPI Global Incentives Index 2025, Entertainment Partners monthly updates (through March 2026), the KPMG Film Financing Taxation Guide, and PwC’s Global Entertainment & Media Outlook 2025-2029, Mauritius ranks #9 globally among verified, operational film incentive schemes, and #1 among tropical island destinations. Among direct cash rebate programmes (excluding tax credits), Mauritius ranks in the global top 5 alongside Abu Dhabi, Colombia, Malta, and the Netherlands.
When you add the Double Deduction, a 200% tax deduction for Mauritian companies investing in approved productions, Mauritius becomes the only destination in the world where productions can achieve up to 100% financing through the combination of government rebate and local investor participation. No other country offers a comparable dual-incentive structure.
Frequently Asked Questions
Can TV commercials qualify for the Mauritius film rebate?
Yes. High-end international television commercials are eligible for the 30% rebate tier, with a minimum qualifying production expenditure of USD 30,000 for both foreign and local productions. This makes Mauritius one of the few destinations offering a cash rebate on commercial production.
How long does it take to receive the rebate payment?
After your shoot wraps, you have 60 days to submit the completed audit. From the date the EDB receives the completed audit, they generally pay out within 60 days. So the total turnaround from wrap to rebate payment is typically 3-4 months.
Do I need to set up a local company in Mauritius?
Yes, a Mauritian-registered Special Purpose Vehicle (SPV) is required. Your service producer (such as Identical Media) typically handles this incorporation as part of the production service.
Can I combine the cash rebate with the 200% tax deduction?
The cash rebate applies to the production company’s QPE. The 200% tax deduction is a separate benefit for local Mauritian companies that invest in the project. A production can potentially benefit from both, with different entities claiming each incentive.
What documents do I need to apply?
The EDB requires a comprehensive 16-point application including script, logline, look book, detailed budget with finance plan and revenue waterfall, CVs for all key creatives, sales and distribution strategy, letters of commitment from financiers, shooting schedule, cast and crew breakdown, QPE analysis, proof of Mauritian SPV, proof of copyright, and a training and skills transfer plan. Your service producer handles the preparation of this package.
Is there a cap on the total rebate amount?
There is no published cap on the total rebate amount. The percentage (30-40%) applies to all qualifying expenditure that meets the scheme’s criteria. However, the total remuneration paid to foreign cast and crew shall not exceed 40% of the Mauritian Qualified Spend.
Planning a Production in Mauritius?
With 27 approved rebate applications and 17 years of experience in the Indian Ocean, Identical Media is your partner for navigating the Film Rebate Scheme from application to payment. Get in touch for a free consultation.
Andreas Habermeyer, Founder & Managing Director, Identical Media Ltd. Service producing international feature films, TV, and commercials across Mauritius, Seychelles, Maldives, Madagascar, and Réunion since 2009.
