India Incentive for Foreign Productions
India reimburses up to 30% of qualifying expenditure for foreign productions (plus a bonus for Significant Indian Content), each capped in rupees.
How the program works
- • 30% on qualified in-jurisdiction spend
- • +5% — Significant Indian Content bonus: Additional reimbursement for productions meeting the Significant Indian Content criteria.
- Max effective rate: 35%
- • Minimum qualified spend: ₹0
- • Researched estimate — confirm exact rates, caps, and qualifying-spend rules with the film office before relying on these numbers.
- • CPA / state audit required
How it becomes cash
This is a cash rebate. After a CPA audit and compliance sign-off, the state pays you directly — the headline figure is the cash.
Are you a film commissioner or agency with official updates to this program? If you have corrections to this documentation, please submit them here.
Submit an update →This is an estimate, not advice.
Every number here is an estimate generated from published program rules and your inputs. Programs change with each legislative session, and qualification depends on details a calculator can't see. This is not tax, legal, or financial advice. Before you make a financing decision, confirm everything with the state film office and a qualified CPA and entertainment attorney.