FILMING INCENTIVES

IN
INDIA
Contents

1. Andhra Pradesh.........................................................................2-3

2. Assam.........................................................................................4-5

3. Goa..............................................................................................6-7

4. Gujarat.........................................................................................8-9

5. Jharkhand...............................................................................10-11

6. Karnataka................................................................................12-13

7. Kerala......................................................................................14-15

8. Madhya Pradesh.....................................................................16-17

9. Maharashtra............................................................................18-19

10. Odisha.....................................................................................20-21

11. Puducherry.............................................................................22-23

12. Sikkim......................................................................................24-25

13. Tamil Nadu..............................................................................26-29

14. Uttarakhand............................................................................30-31

15. Uttar Pradesh..........................................................................32-35

 Andhra Pradesh
The Government of Andhra Pradesh has been presenting Nandi Awards for Films
with cash prizes, as follows –

• Nandi Film Awards for best Telugu films from 1964 onwards
• Nandi Awards for best TV Films/Serials from 1990 onwards
• Nandi Awards for Theatrical Plays from 1996 onwards

In addition to the above, NTR Rangasthla Puraskaram Award is presented to

eminent theatre personalities with a cash prize of Rs.1.50 lakhs along with a Special
Memento.

• The Andhra Pradesh State Film, Television & Theatre Development Corporation
issues Shooting permissions under a single window system to producers for all
kinds of films.
• The Government of Andhra Pradesh is proposing to allot land for entrepreneurs
for setting up of studios, film city, Infrastructural Units in different places of the
State for development of film industry.
• The Government of Andhra Pradesh has proposed to establish Film & TV Institute
at Amaravathi.

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 Assam
The points/clauses which fall under Tourism Policy of Assam 2017 for granting financial
incentives/benefits to Film makers are mentioned below.

1 The conditions as per para 7.5 of Tourism Policy of Assam, 2017 to avail the benefits
are as follows –

(a) Cinema makers should produce minimum 5 (five) feature films with country wide
audience in Hindi/ English/ Foreign language;
(b) Minimum 25% of the entire shooting of the feature film should be in Assam;
(c) At least 25% of cast & crew should be from Assam
(d) Should get an U or UA certificate from Censor Board
2. The incentives/ benefits as per para 7.5.1 of Tourism Policy of Assam, 2017 for filming
in Assam are as follows –

(a) Cash grant amounting to 25% of the Qualified Production Expenditure (QPE)
or Rs.1 Crore, whichever is less. Number of films to be covered will depend on
budgetary provision for the year.
(b) Additional grant of 10% shall be added on QPE, if the film’s storyline is on
Assam’s culture/tourism/heritage.
(c) Additional grant 10 % shall be added on QPE, for shooting more than 50% of the
entire shooting in Assam.
(d) The producers who have produced minimum 10 films in Hindi/English/Foreign
language will be provided free accommodation and transport for their important
Cast during the period of stay for shooting of films in Assam.
[Definition – “Qualified Production Expenditure” (QPE) means the production expenditure
on the project that is incurred for or is reasonably attributed to

(a) Transportation cost of Goods and materials used in Assam.

(b) Rent and hire charges for the use of Land/ Building/ materials & goods located in
Assam.
(c) The Cost of Goods & materials purchased in Assam required for shooting in
Assam or in the making of the production.
(d) Cost of accommodation for the period of stay in Assam for shooting.]

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 Goa
Goa Scheme of Financial Assistance for Films is a specially formulated scheme by the
Government for giving Financial Assistance for production of Feature Films in Konkani
and Marathi and Non-Feature Films including Short Films and Documentaries in Konkani,
Marathi, English and Hindi by Goan producers.

It is an initiative taken to boost the image of the State of Goa in the film world, also the
scheme would help struggling film makers from Goa to cover at least their production
costs and encourage more producers to make local films.

The scheme shall apply to Feature Films/Non-Feature Films originating and produced
in Goa by Film Producers/Co-Producers. The scheme envisages grant of Financial
Assistance up to Rs. 50 lakhs or 50% of the cost of production of a film, whichever is less
every year. A Feature Film/Non-Feature Film Producer/Co-Producer shall be entitled to
claim assistance under the scheme every year.

Film Category wise Financial Assistance to Films produced by Goan Producers

Category Feature Film Category Non–Feature Film Category
1 A Category Maximum up to Rs. –
50 lakhs or 50% of the
total expenditure as per
the audited statement,
whichever is less.
2 B Category Maximum up to Rs. –
30 lakhs or 50% of the
total expenditure as per
the audited statement,
whichever is less.
3 C Category Maximum upto Rs. 10 –
lakhs or 50% of the
total expenditure as per
the audited statement,
whichever is less.
4 I Category – Maximum upto Rs. 10 lakhs or 50%
of the total expenditure as per the
audited statement, whichever is less.

5 II Category – Maximum up to Rs. 5 lakhs or 50%

of the total expenditure as per the
audited statement, whichever is less.
6 III Category – Maximum upto Rs. 3 lakhs or 50%
of the total expenditure as per the
audited statement, whichever is less.

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 Gujarat
100% exemption from Entertainment Tax for Gujarati Films - Intended to make
Gujarati films more qualitative and rich, drafted in a way to provide incentives to –

•
Producers – Direct cash subsidy – Rs. 5 lacs - 5 crores
•
Artists – Awards in 32 different categories; Cash awards – Rs. 11,000 - 2,00,000
•
Theatre Owners – Benefit of Service Charge of Rs. 10 - 14 per ticket
A Dedicated Facilitation Unit has been established at Gandhinagar and Mumbai

Single Window Clearance for Film shooting Permissions for all kinds of films

Special Attention to international film makers (feature, ads, series etc.) in all aspect of
shooting/production.

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 Jharkhand
The films made in Jharkhandi languages will be given grant of maximum of 50 percent
of the total costing, and films made in hindi, bangla, oriya and other languages will
be granted 25 percent maximum of the total costing. The minimum time duration of
documentary and feature film should be 30 minutes and 1 hour respectively. The
films mentioned above if shot more than half days of the total days of shooting in
Jharkhand then the grant limit will be Rs. 1,00,00,000.00 (1 crore only).

The above stated films if 2/3rd of its total shooting is done in the state then it will be
given a grant of maximum amount of Rs. 2,00,00,000.00 (2 crore only).
If any film is shot/directed by any director in the state in which the main five actors are
from Jharkhand, then the remuneration amount to be given to the actors for the given
film or Rs. 25,00,000.00/- (Twenty five lakhs only), whichever is less will be given as
additional grant.

Similarly, if by a film director, film is directed/shot in the state in which all the actors
are from Jharkhand then the remuneration amount to be given to the actors for the
given film or Rs. 50,00,000.00/- (Fifty lakhs only) , whichever is less will be given as
additional grant.

• If by a film director, after the film is shot and processing of the films is done in state
then the grant of 50% costs of the processing or maximum Rs. 50,00,000.00/-
(Fifty lakhs) whichever is less will be accepted.
• If any investor opens a film training institute in big cities of Jharkhand (excluding
the film city) then 50% cost or maximum Rs. 50,00,000.00/- (Fifty lakhs) whichever
is less will be accepted.
• If any film director, by making/shooting of the film promotes tourist places of the
state, makes film related to cultural theme/legacy related theme in making of
the film, which helps to form specific identity of the state outside the state, then
film will be granted with Rs. 50,00,000.00/- (Fifty lakhs) which will be under the
maximum limit of the grant to be given to films.

Entertainment Tax Exemption On

Films made or acquired by Children Film Society, National award winner by Central
government for best feature film, best hindi feature film and best child film, best Indian
film in International festival, documentary films produced by Central government’s
Film Division, family welfare films in which 75 percent of the film should be based
on family planning, objective/value based films made by state government/central
government/state enterprise or N.F.D.C. and authorized cooperative institutes.

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 Karnataka
System of granting subsidy to encourage qualitative Kannada and regional films has been
implemented.

A maximum of 125 qualitative films in Kannada and Karnataka’s regional languages,

which have been completely produced in the State are eligible for the prescribed subsidy
every year.

•
A maximum of four children’s films including those which have won the State
Government’s best children’s film awards are eligible for a special encouragement
subsidy of Rs. 25 lakh each.
•
A maximum of four qualitative films based on historical and tourism promotional
films are eligible for a special subsidy of Rs. 25 lakh each.
•
A maximum of five qualitative films completely based on best literary works are
eligible for a special subsidy of Rs. 15 lakh each.

Subsidy of Rs 50 Laks for construction of Single screen Janata theatre (people’s

theatre). If it is Multiplex Rs. 50 Lakhs each for a screen, maximum of two screens will
be given subsidy. Rs 25 Lakhs subsidy for renovations. After obtaining subsidy they
must screen Kannada and Karnataka regional language films only.

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 Kerala
Subsidy of Rs 5 lakhs to movies shot in the Chitranjali package scheme under Kerala
State Film Development Corporation (KSFDC), Government of Kerala.

Kerala State Film Development Corporation has a strong exhibition network of 14

world class theatres – the largest single owner of theatres in India.

Kerala State Film Development Corporation has been selected as the nodal agency
for extending the facility of single window system for film shooting in Kerala. In the
process any agency could approach KSFDC for the same.

It also has the Chitranjali Studio under Kerala State Film Development Corporation
under Government of Kerala with 70 acres of land located primely near Kovalam
Beach and other tourist locations. The studio has state of the art pre-production,
production and post-production facilities with shooting locations, out-door shooting
units etc. Information about line producers, availability of local artists, post production
facilities, equipment and logistics supply, availability of trained film technicians etc
can be availed from this facility.

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 Madhya Pradesh
Capital Investment Subsidy for creation of infrastructure alongwith installation of
equipment to establish Film Studio, Film making, Museum, Aquarium, Theme Park

• Minimum Project Expenditure – 300 (Rs. in Lakh)

• Percentage of Subsidy against Fixed Capital Investment – 15%
• Maximum ceiling of Subsidy – 500 (Rs. in lakh)

Madhya Pradesh State Tourism Development Corporation Ltd. (MPSTDC) runs its own
hotels/motels which are available to the film units for film shooting on subsidized rates as
follow –

• Lodging facilities – maximum discount available will be fixed by the management

from time to time for its properties across the state.

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 Maharashtra
Tax Exemption and Concession

• Marathi films have 100% entertainment tax exemption on theatrical release in

Maharashtra State.
• Marathi films enjoy Concession/Rebate in Film/TV shooting charges at various
government owned sites/locations. i.e. Dadasaheb Phalke Chitranagari
Goregaon (East), Municipal Corporation of Greater Mumbai, Department of
Archaeology and Museum of Maharashtra, BEST, Maharashtra Maritime Board,
etc.

Financial Assistance and Awards

The Corporation implements Film finance assistance scheme of Government of

Maharashtra, under the name “Darjedar Marathi Chitrapat Arthsahaya Yojna” as following

• Marathi Films which scores 70% and above marks is Graded “A” category and
granted a financial assistance of Rs. 40 lakh.
• Marathi films scoring 51% to 69% marks are Graded “B” category and granted a
financial assistance Rs. 30 lakh.
Every year State government declares State Film awards, wherein the 1st best movie
gets a prize money of Rs. 4 lakh.

Film City

• Maharashtra Film Stage and Cultural Development Corporation Ltd., Dadasaheb

Phalke Chitranagari, Filmcity Mumbai is one of the largest entertainment
infrastructure for film, television and commercial shooting in Mumbai which is
spread in 521 acres and having outdoor and indoor shooting locations and studio
facilities.
• Kolhapur Chitranagari has land bank and indoor/ outdoor shooting facilities at
Morewadi Kolhapur.

AVGC Policy

• Maharashtra Film Stage and Cultural Development Corporation Ltd, Dadasaheb

Phalke Chitranagari Goregaon East, Mumbai has made provision for Animation,
Visual Effects, Gaming and Comics (AVGC) project in its 521 acres of land bank.

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 Odisha
Odisha Industrial Policy 2015 (5.4.17 Film Industry)

•
Film Industry in Odisha provides direct and indirect employment to a number
of people. The employment opportunities in film industry can be increased by
promoting Odisha as a destination for film production, film studios and multiplexes.
•
All feature films produced fully or partly in Odisha shall be exempt from
Entertainment Tax. MD, Odisha Film Development Corporation (OFDC) will be
the nodal officer for providing single window clearance for shooting feature films
in Odisha.
•
Producers of films who utilize the facilities of Kalinga Studio Limited, Film &
Television Institute of Odisha and Kalinga Prasad Colour Processing Laboratory
will be eligible to get incentives in shape of subsidy subject to the ceiling limit and
terms and conditions as may be laid down by OFDC.
•
OFDC shall formulate a scheme for extending soft loan assistance at a nominal
rate of interest subject to maximum ceiling limit and on conditions as may be
decided by OFDC to producers of films in the State.
•
Multiplexes/Cinema Halls shall be eligible to get allotment of government/IDCO
land at concessional industrial rate.

Financial Assistances by OFDC

•
Term Loan of Rs. 15.00 lakhs per film against collateral security of immovable
properties. Beyond Rs. 15.00 lakhs - against 100% irrevocable bank guaranty.
•
Soft Loan of Rs. 8.00 lakhs with interest @ 4% pa per film against collateral
security/bank guarantee.
•
Rs. 8.00 lakhs is also given as loan for renovation of existing cinema houses
against collateral security.
•
70% of the project cost as loan in case of new cinema houses in semi urban and
rural areas were termed as Janata Cinema House and Rural Cinema Houses
respectively.
•
Subsidy up to Rs. 3.50 lakhs per film on submission of censor certificate.
•
Rs. 50,000/- as subsidy to a film awarded as best film or selected to Indian
Panorama.
•
The OFDC is organizing various film festivals in the State to acquaint the film
producers, technicians and the public about the cinematic developments made in
other states. This has also helped to create interest amongst the public towards
film activities.
The corporation has recently decided to establish a film archive of old films for research
and future generation. Preliminary works have been started in this direction.

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 Puducherry
The film shooting fees reduced from Rs. 5,000/- to Rs. 3,500/- per day.

50% rebate for educational/film institute for imparting training to the students.

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 Sikkim
The Sikkim Government provides financial support to eligible local film with the
maximum limit of Rs. 20.00 lakhs per film.

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 Tamil Nadu
Tamil Nadu Government Film Awards, Film Subsiby & Small Screen Awards

Film Awards
The Government of Tamil Nadu presents Film Awards to the best Tamil feature films,
best actors, best actresses and technicians to encourage the Tamil Film Industry. The
Government constitutes a committee to select these best feature films, best artistes and
technicians.
The following awards are presented every year to the best films selected by this Committee

1 First Prize a Cheque for Rs. 2 lakhs, a memento and a certificate

2 Second Prize a cheque for Rs. 1 lakh, a memento and a certificate
3 Third Prize a cheque for Rs.75,000/ a memento and a certificate
4 Special Prize a cheque for Rs.75,000/- a memento and a certificate

Another special prize comprising of a cheque for Rs.1.25 lakh, along with a memento and
a certificate is awarded to a Tamil film which portrays the dignity of women.

A five sovereign gold pendant, a memento and a certificate are presented to the best
actors, actresses and technicians. Awards are also given to Best Dubbing Artistes (both
male and female), Best Character Artistes (both male and female), Best Comedy Artistes
(both male and female).

Veteran Awards
Veteran awards are presented in the name of Arignar Anna, Kalaivanar N.S. Krishnan,
Thiyagaraja Bhagavathar, Raja Sandow, Makkal Thilagam MGR, Kavignar Kannadasan
and Nadigar Thilagam Sivaji Ganesan who left indelible impressions through their writing/
acting skills in the history of Tamil Film Industry.

Each of the Veteran Awardees are presented with a five sovereign gold pendant and a
memento.

Government Film Subsidy

The Government of Tamil Nadu grants subsidy to quality low-budget Tamil films with
social commitment. A Selection Committee is constituted by the Government to select
quality Tamil films and every selected film is granted a subsidy of Rs. 7 lakhs.

Small Screen Awards

The artistes appearing in television programmes are also honoured. Small Screen Awards
are presented every year to Best Tele Serial, actors, actresses and technicians too.

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 1 Best mega serial – First Prize
2 Best mega serial – Second
Prize
3 Best weekly serial
a cheque for Rs.2 lakhs, a memento and a
certificate
a cheque for Rs.1 lakh, a memento and a
certificate
a cheque for Rs.1 lakh, a memento and a
certificate

Besides, 3 sovereign gold pendant, a memento and a certificate are presented every year
to the Best Story Writer, Best screenplay writer, Best Dialogue Writer, Best Director, Best
Cinematographer, Best Editor, Best Hero, Best Heroine, Best Character Artistes (male
and female), Best Villain (both male and female), Best Child Artiste, Best Music Director,
Best Dubbing Artistes (both male and female) and Best Special Effects Technician.

A cheque for Rs. 1.00 lakh, a memento and a certificate are given every year to Best
Achiever of the year and Best Lifetime Achiever.

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 Uttarakhand
Tax Incentives

No Entertainment Tax for indigenous films to encourage local filmmakers which in

turn will generate employment in the State.

National Centre of Films for Children and Young People (NCYP) produced
Children Film, National and International Award winning Films will be exempted of
Entertainment Tax.

Financial Incentives

1. Exemption of Shooting Fees for films. Any film maker can shoot in Uttarakhand
without any Shooting charge/fees.

2. Films in regional Languages/dialects of the state of Uttarakhand, if the film is

processed within the State
• 30% or 25 lakh (whichever is lesser)
Processed outside the State
• 25% or 20 Lakh (whichever is lesser)

3. Film makers from outside the State –

If 75% of the shooting is done in Uttarakhand and film is processed in Uttarakhand
• 30% or 15 lakh ((whichever is lesser)

If 75% of the shooting is done in Uttarakhand and film is processed Outside

• 25% or 10 lakhs ( Which ever is lesser)

4. If a Filmmaker from any part of India produces a film promoting the Tourist Spots,
Monuments, Culture of Uttarakhand, the State will try for special benefits to encourage
the same, after consulting the concerned Committee.

5. Big banner films upto the budget of 2 crores, if 75% of the shooting is done in
Uttarakhand
• 75% will be borne by the State, after consulting the concerned Committee

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 Uttar Pradesh
The subsidy limit will be a maximum of 50 percent of the total cost for Awadhi, Braj,
Bundeli and Bhojpuri films, while it will be a maximum of 25 percent of the total cost for
Hindi, English and other Indian languages films. The maximum limit of the subsidy shall
be Rs. Rs. 1,00,00,000/- (one crore rupees) for the films which have been shot for at least
a half of its total shooting days in Uttar Pradesh. The films, which have been shot for the
two-third of its total shooting days in Uttar Pradesh, shall be entitled for a subsidy up to a
maximum limit of Rs. 2,00,00,000/- (two crore rupees)

The grant for the films produced in the state by the National/International Award winner
Producers/Directors of films who have already once received grant previously under the
film policy, shall receive the grant as under –

On doing half of the shooting duration of the film in the state - Rs 175,00,000-00
(Rupees one crore and seventy five lac only)

On doing two-third of the shooting duration of the film in the state - Rs 2,25,00,000-00
(Rupees two crore and twenty five lac only)

• If Five main artists hail from Uttar Pradesh an additional subsidy, upto maximum
Rs. 25,00,000/- (twenty five lakh rupees only) shall be paid.
• Similarly, if all the artists hail from Uttar Pradesh an additional subsidy upto
maximum Rs. 50,00,000/- (fifty lakh rupees only) shall be paid.
• If any film producer, after shooting of the film, goes for its processing in the
state itself, 50% of the processing cost or Rs. 50,00,000 (fifty lakh rupees only),
whichever is less, shall be sanctioned as additional subsidy for the film.
• If any Investor establish a film training institute in any major city (excluding Noida/
Greater Noida) of the state, 50 percent of its cost or a maximum of Rs. 50.00
lakh, whichever is less, shall be sanctioned by way of maximum subsidy for this
purpose.
• The films produced, to patronize the feeling of “One Nation, Best Nation”, in
English and other languages of the country (excluding the films produced in
regional languages of Uttar Pradesh), shooting of which has been carried out for
a half of their total shooting days in the state, shall be given 50 percent of their
cost by way of subsidy or Rs. 50 lakh, whichever is less. .
• A subsidy to the limit of 50 percent of the cost or up to Rs. 50 lakh, whichever is
less, will be admissible to the films, which have been produced by such overseas
citizens of India (OCI), whose ancestors were original inhabitants of India and
who are currently living in the countries like Mauritius/Fiji/Surinam/Holland etc.,
subject to the condition that a half of the total days of their shooting has been
undertaken in Uttar Pradesh. These films must have the certificate issued by the
Censor Board of India.

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 • The units doing outdoor shooting in the state will be given 25 percent concession
in room rent on their stay in hotels/motels of the UP State Tourism Development
Corporation, while their stay in guest houses/rest houses of the PWD, Forest
Department, Irrigation Department and Government Estate Department will be
on regular payment basis.

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 Film Facilitation Office
Ministry of Information & Broadcasting
National Film Development Corporation Limited
4th Floor, Soochna Bhavan, Phase -1, C.G.O. Complex, Lodhi Road, New Delhi – 110 003
91 11 2436 7338 ffo@nfdcindia.com