SA Film & TV Production and Co-Production Incentive
The SA Film & TV Production and Co-Production Incentive supports official co-productions and drives job creation within South Africa’s film and television industry. The Department of Trade, Industry and Competition administers this incentive to attract investment, strengthen local capacity and stimulate economic growth in the creative sector.
Financial Benefits
The programme offers a rebate of 35% of Qualifying South African Production Expenditure (QSAPE). In addition, it grants an extra 5% of QSAPE when a production meets specific transformation targets.
To qualify for the additional 5%, the production must appoint at least 30% black South African citizens as Heads of Department (HODs). Furthermore, the production must procure at least 30% of QSAPE from entities that are 51% black-owned by South African citizens and have operated for at least one year.
The incentive caps the total rebate at R50 million per project. This structure encourages meaningful economic participation while maintaining fiscal discipline.
Eligibility Requirements
Applicants must ensure that productions meet minimum expenditure thresholds. Productions must spend at least R2.5 million in QSAPE across all qualifying formats. Documentaries must spend a minimum of R500,000.
Applicants must submit an advance ruling during the application stage. They must also provide a final ruling when submitting a claim. These rulings confirm compliance with South African tax legislation.
Productions must film at least 14 calendar days in South Africa and complete 50% of principal photography locally. However, the dtic may waive this requirement for productions with a QSAPE of R50 million or more.
The production must appoint a South African citizen as Director. If the project requires a foreign director, the applicant must request approval during provisional approval. The production must also include South African citizens in the writer and producer credits, unless it secures special approval.
At least two of the highest-paid performers must hold South African citizenship. Similarly, the majority of HODs and key personnel must be South African citizens. If a production requires foreign participation in these roles, the applicant must obtain approval at the provisional certification stage.
In addition, the holding company must achieve at least Level 3 B-BBEE contributor status. The Special Purpose Corporate Vehicle (SPCV) must achieve at least Level 4 status in terms of the B-BBEE Codes of Good Practice.
General Conditions
Applicants must procure at least 20% of qualifying goods and services from entities that are 51% black-owned by South African citizens and have operated for a minimum of one year.
Applicants may submit an application no earlier than 45 calendar days before principal photography begins. They must also demonstrate compliance with an industry-specific Code of Professional Standards. This code must address sexual harassment policies as well as health and safety protocols.
Importantly, the production may not begin principal photography until the applicant receives a formal approval letter from the dtic.
Professional Support FOR SA Film & TV Production
The SA Film & TV Production and Co-Production Incentive offers significant financial support for qualifying productions. However, applicants must meet strict regulatory and transformation requirements.
Contact us for professional guidance and financial assistance with applying for the SA Film & TV Production and Co-Production Incentive.
Contact us for more information and financial assistance on the SA Film & TV Production and Co-Production Incentive.