Mauritius Film Rebate: Up to 40% Guide

How Does the Mauritius Film Rebate Scheme Work?

Mauritius offers a cash rebate of up to 40% on qualifying production expenditure through the Economic Development Board (EDB). The Film Rebate Scheme is designed to attract international film and television productions to this Indian Ocean island nation, leveraging its tropical landscapes, multilingual workforce, and favorable business environment.

The rebate is paid in cash after production wraps and qualifying expenditure is audited, providing a straightforward financial incentive for productions that meet the minimum spend threshold.

Rebate Structure

Maximum rebate: Up to 40% of qualifying Mauritian production expenditure
Minimum spend: USD 1,000,000 in qualifying local expenditure
Incentive type: Cash rebate
Program cap: Subject to annual government budget allocation

Qualifying expenditure includes payments to Mauritian residents and companies for crew, equipment, facilities, accommodation, catering, transportation, and other production-related goods and services.

What Productions Are Eligible?

Feature films and short films
Television series and miniseries
Documentaries
Commercials and advertising productions
Music videos with qualifying spend levels
Animation with live-action components filmed in Mauritius

Why Productions Choose Mauritius

Tropical paradise locations. White sand beaches, turquoise lagoons, volcanic mountains, lush sugarcane fields, and colonial-era architecture provide stunning backdrops for any production.

Multilingual workforce. English and French are both official languages, and Creole is widely spoken. This eliminates language barriers for productions from multiple markets.

Year-round filming. Mauritius enjoys a tropical climate with consistent daylight hours and warm temperatures throughout the year, reducing weather-related production delays.

Time zone advantage. GMT+4 positions Mauritius conveniently between European, African, and Asian markets for coordination and logistics.

Double taxation treaties. Mauritius has an extensive network of double taxation avoidance agreements, providing additional financial efficiency for international productions.