Tax Rebates for Film and Television Producers – Location Offset and PDV Offset 2025-2026

Grant Description

The Location and PDV Offsets are Australian Government tax rebates supporting the Australian screen industry by encouraging large-budget film and television production, post-production, digital and visual effects work in Australia, with both offsets providing a 30 per cent rebate for eligible qualifying Australian production expenditure; the Location Offset supports productions shot in Australia, while the PDV Offset supports post, digital and visual effects activity undertaken in Australia.

What It Funds

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Eligibility Criteria

80 CMYH 4961