The Film Rebate Scheme

In a bid to develop the Mauritian film and television industries and to provide a financial support framework, the Film Rebate Scheme (FRS) was introduced in 2013 and falls under the purview of the Board of Investment (BOI). 

It provides a cash non-taxable rebate of 30% on the Qualifying Production Expenditures (QPE) incurred in Mauritius to production companies incorporated or registered locally including those with 100% foreign ownership, assuming that they have spent the minimum requisite amount.

The 30% reimbursement can be increased to up to 40% for Feature Films and Television Drama Series provided that their QPE exceeds USD 1,000,000 per film and USD 150,000 per episode respectively and also that they bring significant economic benefits.

Applications for the FRS must be lodged with the BOI at least 4 weeks prior to the start of the project. Once the shooting is completed, the production company has 60 days to file its claim forms with the BOI. The BOI will then process any reimbursements within 30 days from the date of receipt of the application.