How the reimbursement is structured
India's Ministry of Information and Broadcasting calls this a reimbursement, and it behaves like a cash rebate: an Indian company spends on your behalf, proves the spend, and the government pays a percentage back. The Film Facilitation Office inside NFDC administers it (NFDC's portal now carries the India Cine Hub name).
For live shoots the three pieces are:
| Component | Condition | Rate of QPE |
|---|---|---|
| Base reimbursement | QPE of at least INR 3 crore | 30% |
| Indian manpower bonus | At least 15% of manpower ordinarily resident in India | 5% |
| Significant Indian Content | Meets at least one SIC criterion | 5% |
The whole payout is capped at INR 30 crore (INR 300 million) per project. Each season of a series is its own project.
Significant Indian Content has five routes, and you need one: at least 25% of the film's total budget spent in India; one of the three lead characters is Indian or played by an Indian national (voice roles count); one creative head of department (director, animation director, DP, music director or writer) is an Indian national; the film presents a positive image of India; or it shows India's tourist attractions. A committee of three Script Evaluation Officers decides, and their decision is final. It is a lighter relative of the points tests covered in the cultural test explained.
Eligible formats are features of at least 72 minutes, commercial TV and web series, and documentaries of at least 30 minutes. News, quiz and reality shows, music videos, talk and lifestyle programming, and sports coverage are excluded. If a project has both a live shoot and post in India, it files under the live shoot rules.
What counts as QPE
Qualified spend in India is goods and services sourced or provided in India from the day shooting permission is granted: studio bookings, set construction, props, equipment, lodging and hospitality during the shoot, food, costume, makeup, songs and choreography, lab, VFX, editing and DI.
The exclusions change a normal international budget shape. Above-the-line fees (producers, directors, casting, talent agencies, actors) count, but each category is capped at 10% of QPE. Cast, crew and extras qualify only if they are Indian citizens and residents. International and domestic travel, including local conveyance, is out, and so are GST and other Indian taxes, banking and interest, bond and financing costs, E&O insurance, capital purchases, publicity, and any money received from Indian sponsors or product placement. Related-party costs must be at arm's length, or the FFO can reprice or remove them.
Worked examples
A British feature shoots in Rajasthan with a Mumbai line producer. After removing travel, GST and the non-Indian cast, QPE is INR 20 crore. The crew is 40% Indian residents and the DP is Indian, which meets one SIC route.
| Line | Rate | Amount |
|---|---|---|
| Base | 30% | INR 6 crore |
| Indian manpower | 5% | INR 1 crore |
| Significant Indian Content | 5% | INR 1 crore |
| Total | 40% | INR 8 crore |
Push QPE to INR 100 crore on a large action film. 40% is INR 40 crore, but the INR 30 crore cap applies, so the effective rate is 30%. On big shows the cap sets the number and the bonuses stop mattering.
Applying and getting paid
- Get shooting permission. Features and series apply through the portal to MIB, and documentaries go to the nearest Indian Mission under the Ministry of External Affairs.
- Before principal photography, the Indian applicant files for Interim Approval with the contract, schedule and budget. The FFO flags missing documents within 20 working days and processes a complete file within 20 working days. The certificate is valid 12 months, or 24 months when QPE is INR 20 crore or more.
- Within 90 days of finishing in India, file for Final Approval with a Chartered Accountant certified expenditure statement, invoices and bank statements. An FFO-appointed auditor checks it, and the Special Incentive Evaluation Committee decides within 60 working days of a complete file.
- 90% is paid on final approval, and the last 10% on proof of the credit line and an affidavit about release.
Money comes out of an annual budget released at the start of each April-to-March financial year, first come, first served. Ask the FFO how much is left before you promise the rebate to a financier.
India against other options
Thailand tops out at 30% and Malaysia at 35%, and neither publishes a per-project cap like India's INR 30 crore. The UAE pays 35% in Abu Dhabi with room to reach 50%, and it's where several Indian features have shot overseas units. If your show can meet both Indian bonus conditions, India's 40% needs no points scoring, only the manpower share and one SIC route. Compare in the incentive calculator or browse the incentives hub.