Ghana Film Incentive: Emerging Support for International Productions

Ghana Film Incentive Overview

The Ghana Film Incentive is a growing opportunity for international productions seeking support in West Africa. While the Ghana Film Incentive is not yet formalized into a national rebate program, several benefits are available through the Ghana Tourism Authority and Ministry of Information. The Ghana Film Incentive currently offers custom duty waivers, VAT exemptions, and logistical assistance on a case-by-case basis. Productions that align with cultural promotion and partner with local companies are more likely to benefit from the Ghana Film Incentive. Discussions are underway to further develop the Ghana Film Incentive into a structured rebate system for global productions.

Hoodlum Introduction

Hoodlum Film Fixers is your go-to partner for accessing the Ghana Film Incentive. With hands-on experience in navigating local approvals and agency relationships, we ensure your project qualifies for the Ghana Film Incentive and receives maximum support. We assist with all documentation, help source qualified local production partners, and ensure your shoot aligns with the cultural focus of the Ghana Film Incentive. From import logistics to location permits, we take care of every step involved in meeting the Ghana Film Incentive requirements. With Hoodlum, you gain a strategic edge in unlocking the full benefits of the Ghana Film Incentive.

Incentives Offered

Ghana’s film rebate scheme offers several incentives to attract global filmmakers:

Tax Rebate: A 20% tax rebate on film production expenses.
Import Duty Exemptions: Exemptions on import duties for film production equipment.
Port Taxes and Levies Exemptions: Exemptions on port taxes and other cash levies.
Income Tax Benefits: Additional income tax benefits, although specific details are still being finalized.

These incentives aim to promote Ghana as a prime filming location, boost the local film industry, and increase economic growth. The Ghana National Film Authority is working to implement these incentives and attract more international productions to the country

Eligibility Criteria

To be eligible for Ghana’s film rebate scheme, consider the following key points:

Registration: The production company should be registered in Ghana or have a registered subsidiary in the country.
Track Record: A successful track record of film production, similar to Mauritius’ requirement of at least 5 years, might be necessary.
Local Spending: A significant portion of the film’s budget must be spent within Ghana, hiring local talent, crew, and services.
Production Type: The scheme likely covers various productions like feature films, documentaries, and television programs.
Qualifying Expenses: Rebates would apply to qualifying production expenditures incurred in Ghana.

Other countries’ film rebate schemes offer insight into potential eligibility criteria:

South Africa’s Film Incentive: Offers rebates for local productions, foreign productions, and post-production work.
Mauritius’ Film Rebate Scheme: Requires a minimum budget spend and offers up to 40% rebate on qualifying production expenditures.

What is the minimum QPE per project

Requires a minimum QPE ofGH¢10,029,000 for shooting on location and GH¢1,002,900 for post-production activities.

Production categories accepted:

Feature Films: Live-action or animated films with significant production budgets
Television Series: High-end TV dramas, comedies, or documentaries with a minimum spend in Ghana
Documentary Programs: Non-fiction films exploring various themes, cultures, or issues
Commercials: Advertising productions shot in Ghana, potentially qualifying for rebates
Post-Production Activities: Editing, visual effects, sound design, and other post-production work done in Ghana

Ghana’s scheme may prioritize productions that:

Spend significantly in Ghana: Hiring local talent, crew, and services
Promote Ghana’s culture: Showcasing the country’s heritage, landscapes, or stories
Create jobs and stimulate local economies: Contributing to Ghana’s economic growth and development

Qualifying Production Expenditures (QPE)

Pre-Production Expenditures

Script development: scriptwriting, revisions, and consulting fees
Location scouting: travel, accommodation, and logistics for scouting locations
Casting: fees for casting directors, agents, and talent
Crew assembly: costs associated with hiring and assembling the production team

Production Expenditures:

Equipment rental: cameras, lighting, grip, and other essential equipment
Location fees: costs associated with filming at specific locations
Talent fees: fees paid to actors, extras, and other talent
Crew costs: salaries, benefits, and expenses for production staff

Post-Production Expenditures:

Editing: fees for editors, assistants, and editing equipment
Visual effects: costs associated with CGI, animation, and other visual effects
Sound design: fees for sound engineers, Foley artists, and music composers

Labour Costs:

Labour costs are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These may encompass:

Salaries and wages: Payments to local crew members, cast, and extras
Benefits and allowances: Contributions to social security, health insurance, and other benefits
Per diems and allowances: Daily allowances for crew and cast
Fees for local services: Payments to local service providers, such as location managers, production assistants, and fixers

Equipment rental fees:

Equipment rental fees are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These may encompass:

Camera and lighting equipment: Rentals for cameras, lenses, lighting kits, and accessories
Sound equipment: Rentals for sound recorders, microphones, and other audio gear
Grip and special effects equipment: Rentals for grip equipment, special effects gear, and other specialized equipment
Generators, scaffolding, and other support equipment: Rentals for equipment necessary to support production

Location fees:

Location fees are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These fees cover costs associated with using specific locations for filming, such as:

Private properties: Fees paid to property owners for permission to film on their premises
Public spaces: Fees paid to government agencies or local authorities for permission to film in public areas
National parks or protected areas: Fees paid for permission to film in these areas

Wardrobe and costume expenses:

Wardrobe and costume expenses are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These costs may cover:

Costume design and creation: Fees for designers, seamstresses, and other professionals
Costume rental: Rentals of existing costumes or accessories
Costume purchase: Buying costumes or accessories specifically for the production
Alterations and maintenance: Costs associated with fitting, altering, and maintaining costumes

Set design and construction costs:

Set design and construction costs are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These costs may cover:

Set design: Fees for set designers, craftspeople, and other professionals
Set construction: Costs of building, assembling, and dressing sets
Set dressing: Costs of acquiring, creating, or renting props and set dressing elements
Set demolition: Costs associated with dismantling and disposing of sets

Special effects and stunts expenses:

Special effects and stunts expenses are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These costs may cover:

Visual effects: CGI, animation, and other digital effects
Practical effects: Pyrotechnics, prosthetics, and other on-set effects
Stunt coordination: Fees for stunt coordinators, performers, and safety personnel
Stunt equipment: Rentals or purchases of equipment for stunts

Catering ,craft and services costs:

Catering, craft, and services costs are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These costs may cover:

Catering: Food and beverage services for cast and crew
Craft services: Snacks, refreshments, and other amenities
Production services: Costs of hiring production assistants, coordinators, and other support staff

Specialized Services:

Specialized services are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These may cover:

Catering services: Food and beverage provision for cast and crew
Transportation services: Vehicle rentals, fuel, and driver fees
Accommodation services: Hotel stays, location housing, and other lodging costs
Security services: Hiring security personnel for sets, locations, or equipment
Other specialized services: Drone operations, aerial photography, or other unique services

Accommodation and transportation costs for cast and crew:

Accommodation and transportation costs for cast and crew are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These costs may cover:

Accommodation: Hotel stays, rental properties, or other lodging expenses
Transportation: Flights, car rentals, fuel, and other travel-related expenses

Travel:

Travel costs are typically included in Qualifying Production Expenditures (QPE) for film rebate schemes. These costs may cover:

Flights: Airfare for cast, crew, and equipment
Ground transportation: Car rentals, taxis, and other local transportation
Travel agency fees: Costs associated with booking and managing travel arrangements

Miscellaneous:

Miscellaneous costs in film production can include:

Office expenses: Supplies, printing, and other administrative costs
Communication costs: Phone, internet, and other communication expenses
Insurance: Coverage for equipment, liability, and other risks
Permits and licenses: Fees for filming permits, licenses, and other regulatory requirements
Other incidental expenses: Various costs not categorized elsewhere

Post-Production Expenditures

Post-production expenditures typically include costs associated with editing, visual effects, sound design, and other activities that occur after principal photography. These costs may cover:

Editing: Picture editing, sound editing, and assembly
Visual effects: CGI, animation, and other digital effects
Sound design: Sound effects, Foley, and mixing
Music composition: Original scores and licensing existing music
Color grading: Enhancing the visual look of the film
Post-production facilities: Rentals of editing suites, sound stages, and other facilities

Non-Qualifying production Expenditures (NQE)

Non-Qualifying Expenditures (NQE) are costs that do not meet the criteria for Qualifying Production Expenditures (QPE) under a film rebate scheme. These may include:

Expenditures outside the production period: Costs incurred before or after the eligible production period
Non-production related costs: Expenses unrelated to the production, such as marketing or distribution
Expenditures not incurred in the host country: Costs incurred outside the country offering the rebate
Depreciation or amortization: Non-cash expenses
Financing costs: Interest, fees, and other financial expenses

Application process

The application process for a film rebate typically involves the following steps:

Pre-Production Application: Submit an application before production begins, providing details about the project, budget, and production schedule.
Eligibility Assessment: The rebate agency reviews the application to determine eligibility and ensures the project meets the scheme’s requirements.
Approval: If eligible, the production receives approval, and a contract outlining the terms and conditions of the rebate is issued.
Production: The film is produced, and expenditures are tracked and documented according to the rebate agency’s requirements.
Expenditure Reporting: After production, the production company submits a detailed report of expenditures, along with supporting documentation.
Audit: The rebate agency may conduct an audit to verify the expenditures and ensure compliance with the scheme’s requirements.
Rebate Calculation: The rebate agency calculates the rebate amount based on eligible expenditures and the scheme’s rebate rate.
Payment: The production company receives the rebate payment, usually after completing the project and meeting all requirements.

Ready to maximize your film incentives?

Partner with Hoodlum Film Fixers to navigate rebate programs, streamline compliance, and connect with trusted local partners. Let us handle the logistics so you can focus on creating. Contact us today to get started.

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