Producer Offset Calculator
Estimate your refundable tax offset for Australian film, TV, documentary and digital content production. Enter your details below to calculate your Producer Offset instantly.
Estimated Producer Offset
$0
Applicable rate: 40% of QAPE
Minimum Total QAPE
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Minimum Duration
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Your QAPE Per Hour
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How the Producer Offset Works
- The Producer Offset is a refundable tax offset under Division 376 of the Income Tax Assessment Act 1997.
- Feature films released theatrically receive 40% of QAPE. All other eligible formats (TV drama, documentary, animation, online/SVOD) receive 30% of QAPE.
- The offset is fully refundable — if the offset exceeds your company’s income tax liability, the ATO pays the excess as a cash refund.
- There is no cap on the offset amount. The larger your qualifying spend, the larger your rebate.
- QAPE must be calculated on a GST-exclusive basis. Only expenditure on goods and services provided in Australia, or on the use of Australian land and goods, qualifies.
- Your production must receive a Producer Offset certificate from Screen Australia before you can claim the offset in your tax return.
- Pre-July 2021 productions: Feature films received 40% and all other formats received 20% (the rate was increased to 30% from 1 July 2021).
QAPE Eligibility Thresholds by Format
Your production must meet the minimum QAPE thresholds below to qualify for the Producer Offset. These thresholds are set by the Australian Government and verified against Screen Australia guidelines.
| Format | Min Duration | Total QAPE Min | Per-Hour QAPE Min |
|---|---|---|---|
| Feature Film | > 60 mins | $500,000 | N/A |
| IMAX / Large Format | ≥ 45 mins | $500,000 | N/A |
| Single-Episode Drama | 1 commercial hour | $500,000 | N/A |
| Drama Series (2+ eps) | ½ hr per episode | $1,000,000 | $500,000 / hr |
| Drama Series ($35M+) | 2+ episodes | $35,000,000 | Waived |
| Documentary | ½ hr per episode | $500,000 | $250,000 / hr |
| Animation Series (2+ eps) | ¼ hr per episode | $1,000,000 | $500,000 / hr |
| Animation Single | 1 commercial hour | $500,000 | N/A |
| Short-form Animation | ¼ hr total | $250,000 | $1,000,000 / hr |
Frequently Asked Questions
How is the Producer Offset calculated?
The Producer Offset is calculated as a percentage of your Qualifying Australian Production Expenditure (QAPE). Feature films for theatrical release receive 40% of QAPE, while all other eligible formats (TV, documentary, animation, online content) receive 30%. The offset was increased from 20% to 30% for non-feature formats from 1 July 2021.
What is QAPE?
QAPE (Qualifying Australian Production Expenditure) is the portion of your production budget spent on goods and services provided in Australia, or on the use of Australian land and goods. It is calculated on a GST-exclusive basis. Common QAPE items include crew wages, equipment hire, location fees, post-production services, and studio rentals — provided they are incurred in Australia.
Is the Producer Offset refundable?
Yes. The Producer Offset is a fully refundable tax offset under Division 376 of the Income Tax Assessment Act 1997. If the offset exceeds your company’s tax liability, the excess is paid as a cash refund by the ATO. This makes it one of the most valuable incentives available to Australian producers.
What is the minimum QAPE to qualify?
The minimum varies by format. Feature films and single dramas need at least $500,000 in total QAPE. Drama and animation series need $1,000,000 total and $500,000 per broadcast hour. Documentaries need $500,000 total and $250,000 per broadcast hour. Short-form animation has a lower total threshold of $250,000 but a higher per-hour rate of $1,000,000.
Who can claim the Producer Offset?
The Producer Offset can be claimed by Australian resident companies or foreign companies with a permanent Australian establishment and an ABN. The company must have carried out, or arranged and paid for, all the activities necessary for making the production. The claiming entity must also hold the copyright or have an enforceable right to share in the income from the production.
This calculator provides estimates only. Actual QAPE is determined by Screen Australia during the Producer Offset certificate process. Count Out Loud Pty Ltd accepts no liability for reliance on these estimates. Always seek professional tax advice for your specific circumstances.
Disclaimer: This content is general information only and does not constitute tax, financial, or legal advice. It does not take into account your individual circumstances. You should seek professional advice from a qualified accountant or tax agent before acting on any information contained here. Tax laws change frequently — information on this page was current at the time of publication but may not reflect the latest legislation. Contact Count Out Loud for advice specific to your situation.
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