Incentives

Department of Trade and Industry (DTI) - Film and TV Production/Post-production Incentives

The DTI administers three types of film and television incentives:

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

  2. SA Film and Television Production and Co-production 

  3. The South African Emerging Black Filmmakers Incentive (SA Emerging Black Film)

For full details regarding these incentives, click here. To apply for these incentive programmes, please download the guidelines and application forms below. 

Click on the relevant document title below to download

Foreign Film and Television Production and Post-Production Incentive 

SA Film & TV Production and Co-production (SA Film)

The South African Emerging Black Filmmakers Incentive (SA Emerging Black Film)

 

South African Revenue Service  - The Film Tax Incentive/Allowance

The South African Revenue Service introduced Section 120 of the Income Tax Act in 2012, which provides for an incentive in the form of a tax allowance to stimulate film production. In order to qualify for the tax allowance, taxpayers must meet the following criteria:

  • Income must be derived from a film
  • The film must be approved as a local film or co-production
  • Income must be allocable to the initial investors
  • Income must be derived from the exploitation of rights
  • Income must fall within a 10 year period


 




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