South African Film and Television Co-Production Incentive

Benefits:

• The rebate is calculated as 35% of QSAPE.
• An additional 5% of QSAPE is provided for productions hiring at least 30% of black South African citizens as head of departments (HODs) and procuring at least 30% of QSAPE from 51% South African black-owned entities which have been operating for at least a period of one year; with a cap of R50 million per project.

Eligibility criteria:

• Productions must have a minimum QSAPE of R1.5 million for all qualifying production formats and a minimum of R500 000 for documentaries
• At least 14 calendar days and 60% of principal photography must be filmed in South Africa. This requirement may be waived for productions with a minimum QSAPE of R50 million.
• A minimum of 75% of the total production budget (TPE) must be QSAPE.
• The majority of intellectual property must be owned by a South African citizen(s) and the copyright must be registered with the Companies and Intellectual Property Commission (CIPC).
• The Director must be a South African citizen.
• The top writer and producer credits must include South African citizens either exclusive or shared collaboration credits.
• The majority of the five highest-paid performers must be South African citizens.
• The majority of Heads of Departments (HODs) and key personnel must be South African citizens, with at least 20% of the HODs on core production functions being black South African citizens.
• Secured a minimum of 25% of the total budget.
• The holding company and SPCV must achieve at least a level 3 and level 4 B-BBEE contributor status respectively, in terms of the B-BBEE Codes of Good Practice.