SA Film & TV Production and Co-production (SA Film)
To support the local film industry and to contribute towards employment opportunities in South Africa.
The rebate is calculated as 35% of the first R6 million of QSAPE and 25% of the QSAPE on amounts above R6 million.
Special Purpose Corporate Vehicles (SPCV) incorporated in the Republic of South Africa solely for the purpose of the production of the film or television project. The SPCV and parent company(ies) must have a majority of South African shareholders of whom at least one shareholder must play an active role in the production and be accredited in that role.
An applicant must be the entity responsible for all activities involved in making the production in South Africa and must have access to full financial information for the whole production.
Only one film production, television drama or documentary series per entity is eligible for the incentive.
The following formats are eligible: feature films, tele-movies, television drama series, documentaries and animation.
The incentive is available only to qualifying South African productions with a total production budget of R2.5 million and above.