GOVERNMENT OF INDIA TAX INCENTIVES SCHEMES FOR FOREIGN PRODUCTIONS
For international film productions
- Cashback incentive of up to 30% on Qualifying Expenditure in India
- 5% bonus for employing 15% or more Indian manpower
- Additional 5% bonus for Significant Indian Content
- Maximum cap of INR 300 Million (USD 3.6 Million)
- Eligibility criteria include permission from Ministry of Information & Broadcasting and Ministry of External Affairs
For Pure Animation, Post-Production, and Visual Effects
- Services in India for foreign clients can claim up to 30% of Qualifying Expenses
- 75% of Contract Value is eligible for this benefit
- Additional bonus of 5% for Significant Indian Content, with a maximum of INR 300 Million
- No prior permission needed for these projects
- Indian Service Company can apply for interim approval upon signing of contract
For Audio Visual Co-Production
- Indian Co-producer can claim up to 30% cash reimbursement on Qualifying Expenditure in India
- Maximum reimbursement of INR 300 Million (USD 3.6 Million approximately)
- Project must have "Co-Production" status from Ministry of I&B and participating country(ies)
- Must fall under one of India's official bi-lateral co-production treaties on Audio-Visual Co-production
How to claim incentives and when will they be received?
- The incentives will be disbursed in two stages: Interim and Final
- The final disbursement claim can be made once the project is complete in India
- Incentives will be provided on the recommendation of a Special Incentive Evaluation Committee
For more details please visit the following trusted link: https://indiacinehub.gov.in/sites/default/files/2025-03/india-cine-hub-film-incentive-guidelines-2023-ver-feb-2025_0.pdf