Film & TV Production Incentives in Australia: A State-by-State Guide
Last reviewed: 16 July 2026 · General overview only, not tax or legal advice · Camera Hire supports productions Australia-wide.
Quick answer: Australia offers two layers of screen production incentives. Federal tax offsets (Location Offset, PDV Offset, Producer Offset) apply nationwide, regardless of which state you shoot in. Every state and territory then adds its own incentive on top — Screen NSW, VicScreen, Screen Queensland, Screenwest, the South Australian Film Corporation, Screen Tasmania, Screen Territory, and Screen Canberra. Most federal and state incentives can be combined. Jump to your state below, or read the FAQ for quick answers.
Table of contents
- Federal incentives (apply Australia-wide)
- State and territory incentives
- Quick comparison table
- Why productions choose Australia
- Frequently asked questions
- How Camera Hire can help
Federal incentives (apply Australia-wide)
These three offsets are administered by the Australian Government and apply no matter which state or territory a production shoots in. Most can be combined with the relevant state incentive on top — but generally not with each other (see note below).
Location Offset
A rebate for large-budget international film and TV productions shot in Australia. Applies to production spend regardless of the project’s country of origin, provided it meets the qualifying Australian production expenditure (QAPE) threshold. Full criteria and current rate: Office for the Arts · Ausfilm
Post, Digital and Visual Effects (PDV) Offset
Supports post-production, digital, and VFX work carried out in Australia — regardless of where the production was actually filmed. Relevant even to overseas shoots bringing their post/VFX pipeline here. Current rate and thresholds →
Producer Offset
For Australian productions and official co-productions with significant Australian content — not usually the relevant offset for a visiting international production, but relevant for co-production structures. Screen Australia →
Combining offsets: a production can generally only claim one of Location, Producer, or PDV Offset — except Location and PDV can be combined where a production both shoots in Australia and completes post/VFX here. Confirm current rules with Ausfilm before budgeting.
State and territory incentives
Every Australian state and territory runs its own screen agency, each offering incentives on top of the federal offsets above. Rates and thresholds change periodically, so each section links directly to the agency’s current guidelines rather than quoting a figure that could go stale.
New South Wales — Screen NSW
- Made in NSW — discretionary production attraction funding for footloose feature films and major TV drama
- PDV and Digital Games Rebate — on qualifying NSW post/VFX and games spend, combinable with the federal PDV Offset
- Regional Filming Fund — for productions shooting in regional NSW
- Location Scouts and Inbound Program — support for international productions scouting NSW
Full guidelines at screen.nsw.gov.au →
Camera Hire is Sydney-based, so NSW productions get full local
equipment and crew support as standard.
Victoria — VicScreen
The Victorian Screen Incentive covers two streams —
Physical Production, and Digital Games/Animation/Post-Production & VFX —
calculated as a percentage of Qualifying Victorian Expenditure and
combinable with federal offsets. Victoria increased its overall incentive
investment in the 2026–27 state budget.
Current rates and rounds →
Queensland — Screen Queensland
The Production Attraction Strategy (PAS) Incentive
attracts footloose, fully financed productions meeting a minimum
Queensland spend, combinable with federal Producer and Location Offsets. A
separate PDV Incentive supports post/VFX work regardless of
where filming took place.
Current rates and rounds →
Western Australia — Screenwest
The WA Production Attraction Incentive targets high
profile, footloose productions, calculated on Qualifying WA Expenditure. A
separate PDV Incentive currently has one of the lowest
minimum spend thresholds of any state PDV program.
Current rates →
South Australia — South Australian Film Corporation
Offers a PDV Rebate and Video Game Development
Rebate on qualifying SA expenditure, plus a payroll tax exemption
for feature films. Manages Adelaide Studios as a production base.
Current rates →
Tasmania — Screen Tasmania
The Island Screen Incentive is a one-off grant on
Tasmanian production expenditure, capped per project, plus recoupable and
non-recoupable production investment.
Current rates →
Northern Territory — Screen Territory
The Production Attraction Incentive Program supports
footloose productions meeting a minimum NT spend, aimed at increasing local
production activity and employment.
Current rates →
Australian Capital Territory — Screen Canberra
The Canberra Screen and Games Fund offers production
grants and equity investment for qualifying ACT expenditure, alongside ACT
Government studio and virtual production infrastructure.
Current rates →
Quick comparison table
| State/Territory | Agency | Key incentive | Link |
|---|---|---|---|
| NSW | Screen NSW | Made in NSW + PDV Rebate | screen.nsw.gov.au |
| VIC | VicScreen | Victorian Screen Incentive | vicscreen.vic.gov.au |
| QLD | Screen Queensland | PAS Incentive + PDV Incentive | screenqueensland.com.au |
| WA | Screenwest | Production Attraction Incentive | screenwest.com.au |
| SA | SAFC | PDV Rebate + payroll tax exemption | safilm.com.au |
| TAS | Screen Tasmania | Island Screen Incentive | screen.tas.gov.au |
| NT | Screen Territory | Production Attraction Incentive Program | screenterritory.nt.gov.au |
| ACT | Screen Canberra | Canberra Screen and Games Fund | screencanberra.com.au |
Why productions choose Australia
Beyond the incentives, international productions are drawn to Australia for:
- Experienced local crew across every major city
- Established studio and post-production infrastructure
- A mature equipment rental ecosystem supporting high-end international workflows — camera and lens packages, LED volume and studio access
- Reliable freight and logistics between states for multi-location shoots
Frequently asked questions
Does Australia offer a film tax incentive?
Yes. Australia offers three federal tax offsets for screen production — the Location Offset, the PDV Offset, and the Producer Offset — plus separate incentives from each state and territory government.
Can federal and state film incentives be combined?
Generally yes. Most state incentives are designed to stack with the federal Location or PDV Offset. A production can typically only claim one of the three federal offsets, though Location and PDV can be combined with each other. Confirm current combination rules with Ausfilm or the relevant state agency.
Which Australian state has the best film incentive?
There’s no single “best” — it depends on your production’s budget, format, and whether you need PDV/VFX work, physical production support, or both. Rates, thresholds, and available funding change regularly across all eight states and territories, so it’s worth checking directly with the relevant agency (linked above) or Ausfilm for your specific project.
Do I need to shoot in Australia to claim the PDV Offset?
No. The federal PDV Offset applies to post, digital, and visual effects work carried out in Australia regardless of where the production was filmed. Several states offer an equivalent state-level PDV rebate on top.
Who administers Australia’s film incentives?
Federal offsets are administered by the Office for the Arts (with Screen Australia handling the Producer Offset). State and territory incentives are administered separately by each jurisdiction’s own screen agency — Screen NSW, VicScreen, Screen Queensland, Screenwest, the South Australian Film Corporation, Screen Tasmania, Screen Territory, and Screen Canberra.
How Camera Hire can help
Incentive applications go through Ausfilm, the relevant state agency, or your production accountant — that part isn’t us. What we support directly is the physical production side: camera, lens, and grip packages, equipment freight anywhere in Australia, and local crew connections whether you’re based in Sydney or shooting interstate.
Contact us to discuss your production
Disclaimer: This page is a general overview only and does not constitute tax, legal, or financial advice. Incentive rates, thresholds, and eligibility criteria are set by the Australian Government and individual state and territory governments and are subject to change. Camera Hire is not a tax or legal adviser — productions should confirm current details and eligibility directly with Ausfilm, the relevant state or territory screen agency, the Office for the Arts, or their own production accountant before relying on any figure for budgeting or financing decisions.