Australia offers a set of refundable federal offsets that are mutually exclusive: the Location Offset at 30% (minimum A$20 million QAPE), the PDV Offset at 30% (minimum A$500,000), and the Producer Offset at 40% for theatrical or 30% for non-theatrical work (minimums of A$500,000 to A$1 million).
State and territory PDV rebates stack on top of the federal offsets: NSW 10%, QLD up to 15%, SA 10%, VIC up to 10%, and WA 20%, with minimums ranging from A$100,000 to A$500,000. Tasmania offers a 10% production incentive (capped at A$500,000, minimum A$1.5 million), and the Northern Territory operates case-by-case (minimum A$2 million).
Because the federal offsets cannot be combined with each other, choosing the right one is a core planning decision. Upload your budget above to see your estimated Australia offset line by line.
What are the Australian film offset rates?
The Location and PDV Offsets are 30%, and the Producer Offset is 40% for theatrical or 30% for non-theatrical work, under the current program guidelines.
Can Australian offsets be combined?
The federal offsets are mutually exclusive, but state and territory PDV rebates stack on top of them.
What state rebates are available in Australia?
PDV rebates include NSW 10%, QLD up to 15%, SA 10%, VIC up to 10%, and WA 20%.
Figures reflect the program guidelines currently modeled by this calculator and are estimates only — not tax or legal advice. Confirm current rules with the relevant film office before making production decisions.