Frequently Asked Questions

  1. What form does the incentive take?
    A cash rebate from BOI of Qualifying Production Expenditure

  2. How much is the benefit worth?
    30% up to 40% of the Qualifying Production Expenditure

  3. Is there a cap on the amount that can be raised?
    No, there is no ceiling on expenditure per project.

  4. Is there a minimum local qualifying spend per project?
    Yes, the minimum local qualifying spend per project is USD 100,000 (30% rebate) and USD 1,000,000 (up to 40% rebate) for feature films, USD 30,000 for high end TV commercials, an episode of natural history & Lifestyle magazines, television program and USD 50,000 for television documentaries or an episode of drama television programme.

  5. What types of projects qualify?
    The rebate applies to feature films, documentaries, TV serials, digital animated films, high end TV commercials, reality TV. The rebate does not apply to Game shows, sports TV or any productions containing any scene or dialogue which may be offensive or perceived to be offensive, whether in moral, cultural, religious or in any other material manner, to the general public.

  6. What is included in Qualifying Production Expenditure?
    • Travel to Mauritius (flight and marine)
    • Accommodation in Mauritius
    • Catering services
    • Ground transport and facility vehicle services
    • Labour costs including non-nationals
    • Post production services (picture and sound)
    • Production service company fees
    • Professional services (such as insurance, legal and accounting services)
    • Rental of camera and lighting equipment

    For a complete list, please refer to the ‘Downloads’ section 

  7. How does it work from the foreign producer’s point of view?
    The rebate scheme is available to film production companies registered in Mauritius, including those with 100% foreign ownership.

  8. When is it paid?
    The reimbursement will be made available within 30 days after satisfactory receipt by BOI of all necessary documents showing the QPE’s incurred.

  9. Is there a cultural test a project must pass or some other criteria it must meet?
    There is no cultural test for a film project but the project needs to meet the requirements stipulated in the Submission Procedures and Guidelines to be eligible for the rebate scheme.