South Africa offers an extensive suite of financial incentives designed to attract both local and international productions. These incentives are administered by the Department of Trade, Industry, and Competition (the dtic).

a. Foreign Film and Television Production and Post-Production Incentive

This incentive is targeted at international productions looking to film or conduct post-production activities in South Africa.

• Key Features:

  • A rebate of 25% on Qualifying South African Production Expenditure (QSAPE) for production-related expenses.

  • A rebate of 20% on Qualifying South African Post-Production Expenditure (QSAPPE).

  • An additional 5% rebate is available for productions that use the services of a Level 1 Broad-Based Black Economic Empowerment (B-BBEE) contributor.

• Eligibility:

  • Productions must incur a minimum QSAPE of R15 million (~USD 1 million).

  • At least 50% of principal photography must take place in South Africa.

  • A minimum of 4 weeks of production activity in South Africa is required.

• Application Process:

  • Applications must be submitted before the start of principal photography.

  • Rebates are disbursed after an audit of expenses, typically within 90 days post-completion.

b. South African Film and Television Production and Co-Production Incentive

This program supports local productions and co-productions between South African filmmakers and international partners.

• Key Features:

  • A rebate of 35% on the first R6 million of QSAPE.

  • A rebate of 25% on QSAPE exceeding R6 million.

• Eligibility:

  • Minimum QSAPE of R1.5 million (~USD 100,000).

  • At least 60% of principal photography must take place in South Africa.

  • Productions must have at least 14 calendar days of filming in South Africa.

• Co-Production Treaties:

  • South Africa has signed co-production treaties with several countries, including Canada, Germany, the UK, and France, enabling access to incentives in both countries.

c. South African Emerging Black Filmmakers Incentive

This program aims to support filmmakers from historically disadvantaged communities and encourage diversity in the industry.

• Key Features:

  • A rebate of 50% on QSAPE for the first R6 million.

  • A rebate of 25% on QSAPE exceeding R6 million.

• Eligibility:

  • Productions must be majority-owned by black South Africans.

  • Minimum QSAPE of R1.5 million.

  • At least 14 calendar days of principal photography must take place in South Africa.

• Additional Support:

  • Training programs and mentorship for emerging black filmmakers.

  • Partnerships with established production houses to facilitate knowledge transfer.

While South Africa does not offer direct tax rebates, its incentives are structured to significantly offset production costs. Additionally, the country’s VAT system allows for refunds on qualifying production expenses.

• Pre-Approval:

  • Applications must be submitted to the dtic before filming begins.

  • Productions must provide detailed budgets, shooting schedules, and proof of financing.

• Compliance:

  • Productions must comply with local labor laws and B-BBEE requirements.

• Post-Production Audit:

  • An independent auditor verifies qualifying expenses before the rebate is disbursed. description