Whakamahere Kēmu Wāhanga Whakahoki - Game Development Sector Rebate (GDSR)

Our Game Development Sector Rebate (GDSR) is a financial incentive designed to support the ongoing development and growth of the game development sector in Aotearoa New Zealand.

The GDSR offers a 20% refund on approved expenses for eligible businesses, capped at $3 million per annum, with a minimum annual expenditure of $250,000 on eligible costs. The GDSR is an annual rebate and each business may submit only one application per year. If approved, they will receive a single rebate payment. The GDSR eligibility period runs from 1 April to 31 March each year.

The Ministry of Business, Innovation and Employment (MBIE) has policy responsibility for the GDSR while NZ On Air administers the rebate.

NZ On Air publishes the names of those businesses who have received funding under the GDSR scheme, and the aggregate amount of rebate funding disbursed, on the News section of our website after each round.

The amount of funding received by each successful applicant (grouped into dollar bands) is published two years following the conclusion of the relevant eligibility period once the rebate is distributed.

The delivery of the GDSR sits under the Capability pou of our NZ On Air Investment Strategy.

Rebate details

The GDSR aims to drive growth and job creation in mid- to large-sized game development studios while fostering the sustainable expansion and success of New Zealand's game development sector.

Cap on rebate

The maximum rebate any firm can receive per year is $3million.

Minimum expenditure requirement

To qualify for the rebate, a business must have a minimum annual expenditure of $250,000 on eligible costs.

Effective date

The rebate applies to eligible expenditure incurred during the last completed financial year, from 1 April to 31 March.