Motion picture, video and television programme production activities

Qualifying · 0% eligible

Forensic Analysis

DZ requiredSubstance: HIGHAI-derived

Under Ministerial Decision No. 229 of 2025, production is a Qualifying Activity. Forensic focus is on the 'Qualified Intellectual Property' component; if the production results in copyrighted software or patented tech, the Nexus Ratio applies. If it is standard media production, the auditor must verify that the 'Directed and Managed' test is met within the Free Zone to prevent 'letterbox' entity disqualification.

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Legal Reference

Ministerial Decision No. 229 of 2025, Article 3, Clause 1(i)

Audit Red Flag

Revenue leakage from 'Distribution' or 'Exhibition' activities being bundled into 'Production' invoices to circumvent the 9% mainland tax on domestic screening rights.

7 licensable activities under this classification

Cartoons ProductionExternal approval required

Documentaries ProductionExternal approval required

Gaming StudioExternal approval required

Motion Picture ProductionExternal approval required

Special Effects ProductionExternal approval required

T.V Programs, Commercials & Visual Materials ProductionExternal approval required

Theatrical ProductionExternal approval required

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