INCENTIVES TO FILMING IN SOUTH AFRICA

The Department of Trade & Industry offers the following incentives to projects filmed or post-produced in South Africa:
Foreign Film and Television Production Incentive.

Eligibility criteria

Foreign-owned and South African qualifying post-production work with the QSAPE (Qualifying South African Production expenses) and must be:

  • A minimum of R15 million for all qualifying production formats.
  • A minimum of R12 million for level one (1) B-BBEE contributor status service companies.
  • At least 21 calendar days and 50% of principal photography must be filmed in South Africa; for productions with a minimum QSAPE of R100 million, this requirement may be waived.

Benefits

  • The rebate is calculated as 35% of QSAPE.
  • An additional 5% of Qualifying South African Production Expenditure (QSAPE) is provided for productions hiring at least 30% of black South African citizens as HODs and procuring at least 30% of QSAPE from 51% South African black- owned entities which have been operating for at least a period of one year; with a cap of R50 million per project.

CONDITIONS TO RECIEVE INCENTIVE

Production and post-production

  • Shooting on location in South Africa, the incentive will be calculated at 25% of Qualifying South African Production Expenditure (QSAPE), with a cap of R50 million.
  • An additional incentive of 5% of QSAPE is provided for productions shooting and conducting post-production in South Africa, and utilising the services of a black-owned service company.

Post-production

  • Conduction post-production in South Africa, the incentive is calculated at 20% QSAPPE
  • An additional 2.5% of Qualifying South African Post-Production Expenditure (QSAPPE) is provided for spending at least R10 million of post-production budget in South Africa (22.5% cumulative).
  • Foreign post-production with QSAPPE of R15 million and above, the incentive is calculated at 25% of the QSAPPE.

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