Zimbabwe's 2026 National Budget, presented by Minister of Finance Mthuli Ncube on 27 November 2025, introduced two targeted incentives designed to reshape the country's film landscape — one aimed at attracting foreign productions, the other at building local infrastructure.
Duty Rebate Extension for Foreign Productions
Foreign film producers can now import professional equipment — cameras, lighting rigs, sound gear, and studio equipment — without paying full import duty. This benefit was previously reserved for local arts organisations. The extension levels the playing field and makes Zimbabwe significantly more cost-competitive as a filming destination across Southern Africa.
To put it in perspective: a production importing US$500,000 worth of equipment could save upwards of US$100,000 in duty alone.
200% Capital Allowance for Film Infrastructure
Any company investing in film infrastructure — studios, sound stages, post-production facilities — can now deduct double the amount spent from taxable income in the first year of use. Build a US$1 million studio, deduct US$2 million. This incentive can effectively wipe out corporate tax liability for the year of investment.
This is a direct response to one of the biggest structural problems facing African film: the continent's reliance on post-production facilities in South Africa and Europe.
Who Benefits
The incentives are designed to benefit production companies (both local and international), studio investors, young creatives entering the industry, and indirectly — hotels, transport operators, fashion, music, and tech suppliers who service productions.
The Strategic Shift
By framing film as a high-multiplier industry within its national budget, Zimbabwe's government is acknowledging what many in the African film ecosystem have long argued: one production supports dozens of sectors. The missing piece keeping African productions dependent on other markets has always been infrastructure — and these incentives directly target that gap.
The 2026 budget also lists "Job Creation, Youth Entrepreneurship and Development, Creative Industry and Culture" as one of ten national priorities, with ZiG841.4 million allocated to Sports, Recreation, Arts and Culture for upgrading facilities.
Analysis based on reporting by data journalist Farai Mudzingwa. Source: Zimbabwe 2026 National Budget Statement and Finance Bill.
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