Film Tax Incentive Australia: A Guide to Australia's Film Tax Incentives
40% Producer Offset — 30% Location Offset for Large-Budget International Projects
Australia offers one of the Asia-Pacific's most competitive film incentive programs, combining the federal Producer, Location and PDV Offsets with state-based rebates to attract productions of every size.
As Fixers in Australia, we bring local expertise to international productions filming in Australia. Our team's deep knowledge of local regulations, crew networks, and production infrastructure ensures your project runs smoothly from pre-production through delivery.
ACT 01
Common Questions
Can I combine the Producer Offset with state incentives?
Yes. A federal offset can be combined with state-based incentives from the screen agencies in NSW, Victoria, Queensland, South Australia and Western Australia. Note, however, that the three federal offsets — Producer, Location and PDV — are mutually exclusive, so a single project can claim only one of them.
How is the tax offset paid?
All three offsets are refundable tax offsets, not cash grants. Once the project receives its final certificate, the offset is claimed through the production company's annual Australian tax return, with any amount beyond the company's tax liability refunded.
Is there a cap on the offset amount?
There is no fixed dollar cap on the Producer or Location Offset; the value is a set percentage of Qualifying Australian Production Expenditure (QAPE), so it scales with eligible Australian spend.
Do I need an Australian production company?
Yes. You must work with an Australian production company or establish an Australian entity to access the offsets. Fixers in Australia can serve as your local production services partner.
Ready to Roll
Maximize Your Production Budget in Australia
Ensure your project meets the Significant Australian Content test (or qualifies as an official co-production) and the relevant QAPE thresholds for maximum offset eligibility. Qualifying post, digital and visual effects work can also contribute substantially to your Australian expenditure calculations. Contact Fixers in Australia to discuss your next project.