South African film and television production incentive (SA Film)
To support the local film industry and to contribute towards employment opportunities in South Africa.
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.
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.
The applicant must procure a minimum of 20% of qualifying goods and services from entities which are 51% black-owned by South African citizens and have been operating for at least one year.
The applicant must complete and submit an application not early than 45 calendar days prior to the commencement of principal photography
The applicant must demonstrate that they adhere to an industry specific Code of Professional Standards that includes sexual harassment and health and safety protocols.
The principal photography must not commence until an approval letter has been received from the dti.