Creating tax incentive measures to support local content development and the professionalization of the film sector in Uganda
Uganda is committed to raising general awareness about how cultural and creative industries can contribute to the country’s socio-economic development. In Uganda, cultural and creative industries operate in an informal and fragmented environment, and the film industry is no exception. This hinders creative actors to reach their full potential, and especially that of young professionals, given that they represent the largest group of employees in the film sector. Uganda will elaborate a measure to provide tax incentives for the film sector as well as to encourage the formation of professional film associations in order to support local content development and professionalization. The project responds in particular to the following needs and challenges of the film sector, as identified by the Ministry of Gender, Labour and Social Development:
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In Uganda, government support for the film sector (e.g. rebates and tax incentives) is limited. Most film professionals do not have sufficient access to venues suitable for shooting locations, and various government agencies impose taxes at various levels of film production, which substantially increases production costs and hinders the production of domestic films. The project tackles the high cost associated with film production through a measure to provide tax incentives for the film sector.
In Uganda, the film sector lacks professional associations. Many film professional organizations are operated as informal groups with minimal bookkeeping, data collection or technical training. The lack of formal structures affects the quality of the films and leads to the exploitation of film stakeholders. The project encourages the formation and coordination of professional film associations in order to support local content development and professionalization.