SOUTH AFRICA FILMING INCENTIVES

South Africa: The Foreign Film and Television Production and Post-Production Incentive

Overview

Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Video/online gaming production
Qualifying productions
  • - Foreign productions

Specifics

Benefit as a % of spend20.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? Yes
Does travel to/from country/region qualify as expenditure? No
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum shooting days: 28
  • - Minimum percentage of the film that must be shot in the region: 50.00%
  • - Minimum spend 1500000 (in local currency)
  • - Cultural Test
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - Shooting on location in SA and conducting post production in SA - an additional 2.5% of QSAPPE will be added to the QSAPE (cumulative 22.5%)

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