Do read about our incentives
The Department of Trade & Industry offers two incentives to projects filmed or post-produced in South Africa.
The filming incentives are based on the concept of Qualifying South African Production Expenditure (QSAPE), which is defined as the production costs spent by the applicant on copyright and goods owned, or facilities and services provided by South African companies and individuals. Eligible programme formats include feature films, tele-movies, television drama series and mini-series, documentary, documentary series and documentary features, animation and digital content / video gaming.
In the case of the post-production incentive, the concept is Qualifying South African post-Production Expenditure (QSAPPE), which includes music composition and licence fees, editing suites while out of South Africa, sound studios, roto/VFX outsource work and some animation outsource services, editorial and sound post-production, facilities and personnel used in the post-production process and movement of data, connectivity and couriers.
The applicant must be a special purpose vehicle company (SPV) incorporated in SA solely for the purposes of the production.
There is no cap on the amount of the rebate that can be claimed. The separate incentive schemes are as follows:
Foreign Film and Television Production and Post-Production Incentive
- Applies to foreign productions with QSAPE of at least R12 million
- Shooting on location in South Africa, the incentive will be calculated at 20% of QSAPE
- Shooting on location in South Africa and conducting post-production with QSAPPE of R1,5 million in South Africa, the incentive will be calculated at 22,5% of QSAPE
- Shooting on location in South Africa and conducting post-production with a QSAPPE of R3 million and above in South Africa, the incentive will be calculated as 25% of QSAPE and QSAPPE
- Foreign post-production with QSAPPE of R1,5 million, the incentive is calculated at 22,5% of QSAPPE
- Foreign post-production with QSAPPE of R3 million and above the incentive is calculated at 25% of QSAPPE
- At least 50% of principal photography and a minimum of four weeks must be filmed in South Africa (this may be waived at the discretion of the Adjudication Committee)
South African Film and Television Production and Co-Production Incentive
- Applies to South African productions as defined by the DTI and treaty co-productions
- Minimum budget required of R2.5 million
- Rebate calculated at 35% of the first R6 million of QSAPE and 25% of the balance
- At least 50% of principal photography and a minimum of two weeks must be filmed in South Africa
- The SPV and parent company must have a majority of South African shareholders
- Rebate payable in five milestones of 20% each if a completion bond is in place