The Film Rebate Scheme is a cash-back incentives for audio-visual productions in Mauritius. A cash rebate of 30% and up to 40% for high end Feature film and TV series is reimbursed to eligible film producers on all Qualifying Production Expenditure (QPE) incurred and spent in Mauritius. The Film Rebate Scheme applies to production in the category of Feature Film, Commercials, TV serials/programmes, documentary programmes, Music videos and dubbing productions. The table below summarises the corresponding minimum QPE to be incurred in Mauritius in order to benefit from the Film Rebate Scheme:
Type of project
Minimum expenditure (USD)
Production eligibility
Feature films (including animation)
Feature films (including animation)
Foreign and Locals
Feature films (including animation)
100,000
Foreign
Feature films (including animation)
50,000
Local
Television drama series or single dramas (Per episodes)
150,000 (eligible for up to 40% rebate)
Foreign and Locals
Television drama series or single dramas (Per episodes)
20,000
Foreign and Locals
Television documentary
20,000
Foreign and Locals
Other television programmes
30,000
Foreign and Locals
Commercials
30,000
Foreign
Music Videos
30,000
Foreign
Music Videos
15,000
Locals
Dubbing Project
30,000
Foreign and Locals
Detailed information regarding the application procedure for the Film Rebate Scheme is provided in the guideline for submission of application. To further improve operations efficiency, all applications for a new project and claim submission will henceforth be made online.
The User Manual for online application of a new project is available.
The User Manual for submission of a new claim is available.
Several financial assistance schemes are currently made available by the government to local artists in the form of grants supporting film productions as well as funding to participate in international shows and events.
The Mauritius International Art Fair (MIAF) held in August 2019 has attracted some 120 artists from 45 countries. The main aim of this event was to propel Mauritius as a cultural hub on the global map, thus developing a new segment of cultural tourism as well as educating the business community about the value of art as an investment asset class.
To give a boost to local artist, EDB has also launched the EDB art gallery where emerging artists are given the opportunity to exhibit their artwork. Investors visiting the office are encouraged to purchase the artworks. Today there are more than 490 artists registered with the National Arts Gallery.
