Headline rate 40%
Type Cash rebate
Minimum spend Minimum qualifying production expenditure (QPE) of INR 3 crore (INR 30 million) in India; no minimum QPE for documentaries
Per-project cap Incentive payout capped at INR 30 crore (INR 300 million) per project
Administered by Film Facilitation Office (now India Cine Hub), Ministry of Information and Broadcasting — set up under the National Film Development Corporation (NFDC) and managed by Invest India
Program status active
Last verified 2026-11-10
Summary only — incentive terms change. Confirm current terms with the administering body before committing to a location.