South Africa 🇿🇦

South Africa offers a comprehensive suite of film incentives designed to bolster both local and international film and television productions. Below is a detailed breakdown of the incentives:

1. South Africa Filming Incentives - Cash Rebates

Cash Rebates:

South Africa provides cash rebates on qualifying production expenditures incurred within the country.

2. Film Incentives Breakdown

Foreign Film and Television Production and Post-Production Incentive:

Rebate Percentage:

• 20% of Qualifying South African Production Expenditure (QSAPE).
• Additional 2.5% for productions with Qualifying South African Post-Production Expenditure (QSAPPE) of R1.5 million and above.
• Additional 5% for productions with QSAPPE of R3 million and above.

Eligible Productions:

• Feature films.
• Telemovies.
• Television series.
• Documentaries.

Minimum Expenditure Requirements:

• Minimum QSAPE of R12 million.

Rebate Cap:

• No cap specified.

Additional Criteria:

• At least 50% of principal photography must be filmed in South Africa.
• A minimum of 4 weeks of production must be spent in the country.

South African Film and Television Production and Co-Production Incentive:

Rebate Percentage:

• 35% of QSAPE.
• Additional 5% for:
  • Hiring at least 30% Black South African citizens as Head of Departments (HODs).
  • Procuring at least 30% of QSAPE from 51% Black South African-owned entities operating for at least one year.

Eligible Productions:

• Feature films.
• Telemovies.
• Television series.
• Documentaries.

Minimum Expenditure Requirements:

• Minimum QSAPE of:
  • R1.5 million for all qualifying production formats.
  • R500,000 for documentaries.

Rebate Cap:

• Up to R50 million per project.

Additional Criteria:

• At least 60% of principal photography must be filmed in South Africa.
• A minimum of 14 calendar days must be spent on principal photography in the country.

South African Emerging Black Filmmakers Incentive:

Rebate Percentage:

• 50% of QSAPE.

Eligible Productions:

• Feature films.
• Telemovies.
• Television series.
• Documentaries.

Minimum Expenditure Requirements:

• Minimum QSAPE of R500,000.

Rebate Cap:

• Up to R50 million per project.

Additional Criteria:

• The majority of intellectual property must be owned by Black South African citizens.
• The director must be a Black South African citizen.

3. Filming Incentives Terms and Conditions

Cultural Test:

• Projects must pass a cultural test assessing elements related to South African culture, heritage, and territory.

Eligible Expenses:

• Salaries and wages paid to South African citizens.
• Expenditures on goods and services provided by South African companies.
• Costs related to production, post-production, and distribution within South Africa.

Additional Criteria:

• The production company must achieve at least a Level 3 B-BBEE contributor status.
• The Special Purpose Corporate Vehicle (SPCV) must achieve at least a Level 4 B-BBEE contributor status.
• Applicants must procure a minimum of 20% of qualifying goods and services from entities that are 51% Black-owned by South African citizens and have been operating for at least one year.

4. Governing Body for the Incentive

Department of Trade, Industry and Competition (the dtic):

• Administers the film incentives, overseeing applications, evaluations, and disbursements.

5. Filming Incentive Application Process

1. Application Submission:

• Complete and submit an application prior to the commencement of the project anywhere in the world.
• Include necessary documentation such as:
  • The script.
  • Budget breakdown.
  • Financing plan.
  • Distribution strategy.

2. Evaluation:

• The dtic evaluates the application, focusing on eligibility criteria and the cultural test.

3. Approval and Contract:

• Upon approval, enter into a contract with the dtic outlining the terms of the incentive.

4. Production and Expenditure Tracking:

• Proceed with production, ensuring all eligible expenditures are properly documented and comply with the program’s requirements.

5. Rebate Claim:

• After production, submit the necessary documentation to claim the rebate.
• The dtic processes the claim and disburses the funds accordingly.

For detailed guidelines and application forms, consult the official dtic website or contact them directly for assistance.