Film Incentives on the African Continent

TAX REBATES FOR FILMING IN AFRICA

We bring you a basic guide to the South African Film and Television Production Incentive Programme and other rebates available on the continent.

The film incentive programme offered by the Department of Trade and Industry (the dti) is aimed at strengthening and promoting South Africa’s film and television industry as well as contributing towards the creation of employment opportunities.

The Foreign Film and Television Production and Post-Production Incentive is available to foreignowned qualifying productions and post-productions as follows: • The Qualifying South African

Production Expenditure (QSAPE) should be at least R15 million for shooting on location in South Africa, • The Qualifying South African

Production Expenditure (QSAPE) should be at least R12 million for level one Broad Based Black Economic Empowerment (B-BBEE) contributor status service companies for shooting on location in South Africa; • The Qualifying South

African Post-Production Expenditure (QSAPPE) should be at least R1.5-million for conducting post-production activities in South Africa. • The Foreign Film and

Television Production and Post-Production Incentive provides an incentive of twenty-five percent (25%) of the Qualifying South African Production Expenditure (QSAPE).

The Foreign Film and Television Production and Post-Production Incentive provides an incentive of 20% of the Qualifying South African Post-Production Expenditure (QSAPPE) of at least R1.5 million. An additional incentive of 2.5% of QSAPPE is provided for spending at least R10 million of the post-production budget in South Africa; or an additional 5% of QSAPPE is provided for spending at least R15 million in South Africa. The incentive programme offers a reimbursable grant to the maximum of R50 million per qualifying project.

MOROCCO FILM REBATE

To qualify for the rebate, projects must spend a minimum of 10 million dirhams, or approximately US$1 million. The project cap is 18 million dirhams, or about US$1.8 million.

Productions must spend at least 18 work days in Morocco – a number that includes set-building. Eligible expenses are capped at 90% of total expenditure.

Recent projects shot in Morocco include John Wick: Chapter 3, Aquaman, Hold the Dark, Beirut, Tom Clancy’s Jack Ryan, Mars, Game of Thrones and Mission: Impossible – Rogue Nation.

MAURITIUS PRODUCTION INCENTIVES

The Government of Mauritius introduced the Film Rebate Scheme in endeavour to develop new sectors of activity within the creative arts industry. The scheme allows 30% refund on all the Qualifying Production Expenditures (QPE) incurred by a film producer in respect of their project in Mauritius.

Besides feature films, the Film Rebate Scheme applies to other categories of production such as commercials, TV series and documentary programmes.

The Film Rebate Scheme, implemented in 2013, was a first step towards the development of a film-service industry in Mauritius, under which filmmakers benefit of 30% rebate on all the qualifying expenditures incurred in Mauritius. A new band of 40% rebate was introduced in the National Budget 2016/2017 on all qualifying expenditures incurred by a feature film in Mauritius (minimum QPE of $1 million). This new band has been extended, through the National Budget 2018/2019, to high-end television series with a minimum QPE of US$150 000.