Department of Trade Industry and Competition (DTIC) – Film and TV Production/Post-production Incentives

Department of Trade Industry and Competition (DTIC) – Film and TV Production/Post-production Incentives. The DTIC administers three types of film and television incentives:

1. Foreign Film and TV Production and Post-Production Incentive
2. SA Film and TV Production and Co-Production
3. The South African Emerging Black Filmmakers Incentive (SA Emerging Black Film)

For 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

The South African film industry is invited to comment on the following coproduction treaties. Deadline: 30 April 2021.

Foreign Film and Television Production and Post-Production Incentive 

• Guidelines: Foreign Film and Television Production and Post-Production Incentive 
• Application form: Foreign Film and Television Production and Post-Production Incentive 
• Annexure F Qualifying Formats Detailed Descriptions

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

• Guidelines: South African Film and Television Production and Co-production Incentive 
• Application form: South African Film and Television Production and Co-production Incentive 
• Annexure F Qualifying Formats Detailed Descriptions

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

• Guidelines: SA Emerging Black Film
• Application form:SA Emerging Black Film
• Annexure F Qualifying Formats Detailed Descriptions
• Grading Tier System

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 an incentive in the form of a tax allowance to stimulate film production. 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 10 years.

• Guide to the Exemption from normal tax of income from films
  
• Guide to the Taxation of Film Owners