CASH REBATE
Incentive Scheme for Foreign Film Production
FFO / NFDC / Ministry of Information and Broadcasting
Last verified 5 Apr 2026 · 14 days ago
30–40%
Min qualifying spend
₹300M
Sessions/year
10
Payment timing
8 months
Reliability
Fair
Bankability
Selective
Rate conditions
↑ 35%Employment of 15% or more Indian manpower (residents of India)
↑ 35%Significant Indian Content criteria met (25% budget spend in India + Indian lead cast/crew + positive India portrayal)
↑ 40%Both labour and SIC bonuses combined
Funding tracks
Live Shoots
Projects involving live shooting in India
30%
Post Production, Visual Effects and Animation (PPA)
Pure post-production, VFX and animation services without live shoot component
30%
Territorial spend requirement
All qualifying expenditure must be for goods/services sourced or provided in India
Overview
India’s Incentive Scheme 2024: A Legal and Strategic Analysis for International Productions by Anushree Rauta (Equity Partner, Head of Media and
Eligible formats
feature filmtv seriesanimation
Eligibility
Must have MIB or MEA shooting permission granted after April 1, 2022. Majority funding must come from financial backers with main office outside India. One application per project per applicant.
● Co-production eligible● Service work eligible● VFX eligible
Upcoming deadlines
26 Apr 2026Application deadline
9 Mar 2027Application deadline
17 Mar 2027Application deadline
19 Mar 2027Application deadline
20 Mar 2027Application deadline
23 Mar 2027Application deadline
Source: FFO / NFDC / Ministry of Information and Broadcasting · verified 5 Apr 2026