Foreign Film and Television Production and Post-Production Incentive (Foreign Film)
To encourage and attract large-budget films and television productions and post-production work that will contribute towards employment creation, enhancement of international profile, and increase the country’s creative and technical skills base.
Shooting on location in South Africa, the incentive will be calculated as 20% of QSAPE. A cap of R50 million will be applicable.
Shooting on location in South Africa and conducting post-production with a Qualifying South African Post-Production Expenditure (QSAPPE) of R1.5 million in South Africa, the incentive will be calculated at 22,5% of QSAPE and QSAPPE (an additional 2,5%, cumulative 22,5%)
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 (an additional 5%, cumulative 25%).
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.
Foreign-owned qualifying productions and South African qualifying post-production work with:
QSAPE of R12 million and above, provided that at least 50% of the principal photography schedule is filmed in South Africa, for a minimum of four weeks.
QSAPPE of R1.5 million and above, provided that 100% of the post-production is conducted in South Africa, for a minimum of two weeks.
An applicant must be a Special Purpose Corporate Vehicle (SPCV) incorporated in the Republic of South Africa solely for the purpose of the production and/or post-production of the film or television project.
An applicant must be the entity responsible for all activities involved in the production and/or post-production in South Africa and must have access to full financial information for the whole production and post-production worldwide.
Only one entity per production and/or post-production for film, animation and television drama or documentary series is eligible for the incentive.
The applicant must comply fully with its obligations in terms of the Legal Deposit Act 54 of 1997.