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Mauritius Film Rebate Scheme

Up to 40% Cash Back on Qualifying Production Expenditure in Mauritius

Mauritius Film Rebate

What you need to Know

What's New?

Film Financing in Mauritius

Application Process

Mauritius Film Cash Rebate Scheme
A Leading Initiative Since July 2016

Mauritius rebates more than just local spend. The Economic Development Board’s Film Rebate Scheme has been in place since July 2016 and returns 30% to 40% on Qualifying Production Expenditure incurred in Mauritius. The scheme is administered by the Economic Development Board (EDB), in partnership with the Mauritius Film Development Corporation (MFDC).

What sets the scheme apart is the breadth of what qualifies. The QPE base covers far more than local services. Foreign cast, foreign crew, international flights and hotel accommodation in Mauritius all sit inside the base, alongside locations, equipment, transport and per diems.

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 HODs
  • 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
  • TV drama series with QPE under 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
  • 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 TVC:

  • 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, 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. Our team has delivered the rebate process on 27 approved productions including features, series, documentaries and TVCs for global studios and networks.

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 local 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.

Contact us about your project

Contact our Mauritius office: contactmauritius@identicalpictures.com

Speak with Andreas directly: ah@identicalpictures.com

The Rebate Application Pack is shared by email on request. Andreas reviews each project personally before sending materials.

Two rebates, two routes

Mauritius runs two separate film incentives in parallel. They are claimed by different parties, governed by different laws, and target different scenarios.

Cash Film Rebate

Administered by the Economic Development Board (EDB) under the EDB Act and the Film Rebate Scheme Regulations.

Claimed by the international production company through a local service producer.

Delivers a 30% to 40% cash rebate on Qualifying Production Expenditure incurred in Mauritius. The 40% tier applies to feature films (including animation) with QPE of at least USD 1,000,000, and to television drama series or single dramas with QPE of at least USD 150,000 per episode.

Eligible expenditure (QPE) covers far more than local services. Foreign cast and crew, international flights to Mauritius and hotel accommodation in Mauritius all count, alongside equipment, locations, transport, catering and per diems. The role-by-role QPE lists for the 40% feature film tier and the 30% TVC tier are detailed above.

Tax Film Rebate

Administered by the Mauritius Revenue Authority (MRA) under Section 67R of the Income Tax Act 1995.

Claimed by a Mauritian company (since July 2025, limited to companies with annual turnover not exceeding MUR 100 million, approximately USD 2.2 million).

Delivers a 200% deduction from gross income (twice the amount invested) on expenditure incurred in the financing, sponsorship, marketing, or distribution of an approved film.

Two conditions apply: the film must be approved under the EDB Cash Film Rebate Scheme, and at least 90% of the principal photography must take place in Mauritius, as certified by the EDB after post-production.

The two schemes are designed to work together. The international production claims the Cash Rebate, while a Mauritian company can co-invest in the same approved film and claim the 200% deduction. Identical Media is positioned to introduce qualifying productions to potential Mauritian co-investors.

What’s New?

The New Mauritius Tax Film Rebate since July 2023:

Double Deduction Benefits

Introduced by the Finance Act 2023 and codified at Section 67R of the Income Tax Act 1995, the Tax Film Rebate allows a Mauritian company to deduct from its gross income twice the amount of any expenditure it incurs in the financing, sponsorship, marketing, or distribution of an approved film.

Two conditions apply. First, the film must be approved under the EDB Cash Film Rebate Scheme. Second, after post-production, at least 90% of the principal photography must have taken place in Mauritius, as certified by the EDB.

The scheme creates a statutorily defined route for local capital to participate in international feature and scripted TV production, alongside (and not in competition with) the EDB Cash Rebate claimed by the international producer. Updated by the Finance Act 2025: since July 2025, the deduction is available only to Mauritian companies with annual turnover not exceeding MUR 100 million (approximately USD 2.2 million).

Services

Evaluation of Film Project for the Rebate Scheme | Movie Magic Budgeting | Movie Magic Scheduling | Presenting the Film Project to the EDB team | Setting up Local SPV | Setting Bank Account of the SPV | Provide a Mauritian Director for the SPV | Creating the Application for the Mauritian Rebate Scheme | Providing Cash Flow Financing | Providing Gap Financing | Providing Equity Financing

Film Finance in Mauritius

Identical Media offers a range of financial opportunities for productions, including
the Mauritius Film Rebate Incentive. Through strong relationships with local banks,
we can facilitate cashflowing of the rebate at competitive interest rates. We also arrange
Gap finance and pre-sales cashflow, with every project evaluated case by case.

Qualifying Production Expenditure (Cash Rebate):

  • Local goods and services sourced in Mauritius
  • Local cast and crew
  • Foreign cast fees
  • Foreign crew fees, including director, producer, DOP, and key heads of department
  • Agency producers and creatives (relevant for commercials)
  • International flights to and from Mauritius
  • Hotel and accommodation costs in Mauritius
  • Equipment rental from local suppliers
  • Location fees, transport, catering, and other production services in Mauritius

The Mauritius QPE base is materially broader than most peer schemes in the region, where the rebatable spend is usually limited to local cost only.

Application and Claim Procedures

To apply for the rebate, an application must be submitted by a locally registered production services company
(such as Identical Media) to the Economic Development Board at least four weeks before filming. Required documents include:

  • Synopsis of the project
  • Project overview (exposure to Mauritius, target audience, distribution plan)
  • Producer’s filmography (minimum 5 years track record)
  • CVs of the director and lead cast
  • Viable financial plan and financier letters of interest
  • Detailed budget in Mauritian Rupees
  • Breakdown of Mauritian spend (Qualified Production Expenditure)
  • Certificate of incorporation of the local domestic company (SPV)
  • Global schedule & detailed location breakdown
  • List of cast and crew members with nationalities
  • And other supporting documentation as required

Eligible Productions and Minimum QPE

40% Rebate Eligibility:

  • Feature Films (QPE ≥ USD 1,000,000)
  • High-end TV Drama Series / Single Drama (QPE ≥ USD 150,000 per episode)

30% Rebate Eligibility:

  • High-end international television commercials (QPE ≥ USD 30,000)
  • Reality TV Series (QPE confirmed on a per-project basis with the EDB)
  • Feature Films with or without animation (QPE ≥ USD 100,000 for foreign / USD 50,000 for local)
  • TV Drama Series or Single Drama (QPE ≥ USD 20,000 per episode)
  • TV Documentaries (QPE ≥ USD 20,000)
  • Music Videos (QPE ≥ USD 30,000 foreign / USD 15,000 local)
  • Dubbing Projects (QPE ≥ USD 30,000)

Note: For projects where Above the Line (ATL) costs exceed Below the Line (BTL) costs,
a 40% cap applies to ATL expenditure.

Some of the Projects we delivered

Over the past 17 years, Identical Media has proudly delivered a diverse range of productions including international feature films, television dramas, high-profile commercials, music videos, and documentaries. Based in Mauritius and serving the wider Indian Ocean, we bring professional production value while maximizing the benefits of the Mauritius Film Rebate. Below are some of the projects we’ve helped bring to life.

Interested in Filming in Mauritius?

Get in Touch
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If you would like to talk to one of our Producers, contact us now