← All Provinces & Territories

Newfoundland & Labrador

40% Base Rate +16% federal on labour combined with federal
All-Spend OR Labour Last updated: April 2026

Colorful coastal villages, dramatic fjords, and wild Atlantic landscapes that feel like another world — completely unique in North America.

Newfoundland & Labrador offers two separate programs (cannot be used simultaneously): an All-Spend Film & Video Production Tax Credit at 40% of all eligible costs ($10M annual cap), or a Film & Video Industry Tax Credit at 40% of eligible NL resident labour ($5M annual cap, labour capped at 25% of total budget). Choose the option that yields the higher credit before production begins.

Incentive Programs

All-Spend Credit40% of all eligible NL production costs (labour, equipment, accommodation, transport)
All-Spend Cap$10M per project per 12-month period
Labour Credit40% of eligible NL resident labour costs
Labour Cap$5M per 12-month period; labour capped at 25% of total budget
Federal PSTC+16% on qualified Canadian labour (stacks)

Post-Production & VFX Partial Eligibility

Partially — both programs include post-production costs/labour. The all-spend option covers post equipment and services; the labour option covers post-production labour. Must meet overall eligibility requirements.

Minimum Spend

No published minimum spend threshold. Practical minimums set by the annual caps and CPA audit requirement.

VFX Rate

No separate VFX bonus. Post-production costs qualify under the 40% all-spend rate or 40% labour rate depending on chosen program.

The all-spend option is particularly generous — covering equipment, locations, and services beyond just labour. The key choice is between the two programs, which must be made at Part I application (before principal photography). CPA audit required.

Key Details & Nuances

Admin BodyPictureNL (formerly NL Film Development Corporation)
Program ChoiceChoose All-Spend OR Labour — cannot use both
All-Spend Cap$10M per project annually
Labour Cap$5M annually; labour ≤ 25% of total budget
ApplicationPart I before principal photography; Part II within 18 months of tax year end
AuditCPA audit required

Last updated: April 2026. Always confirm current rates with the provincial film commission before budgeting.

Get a free Newfoundland & Labrador incentive assessment

I'll model the credits for your specific project — spend mix, schedule, and post-production — in a 20-minute call.

Book a Call

Quarterly Incentive Updates

Get notified when provincial incentives change, new programs launch, or deadlines shift. No spam — just the numbers that matter to your budget.