India film rebates by state do not form one national market. Madhya Pradesh, Uttarakhand, Gujarat, Delhi, Rajasthan and Jammu and Kashmir each apply different rates, caps, format tests and release conditions. Other states mainly support regional-language cinema, animation and visual effects, studio infrastructure or locally based producers. Kerala, for example, has a new state film policy but no verified general cash rebate for an inbound foreign live-action production.
For the national foreign-production scheme, see our India film incentives guide. This page compares separate state policies, whose eligibility and interaction with central support must be tested individually.
This guide compares the current state routes by what an international producer can actually budget, not by the largest number found in a policy. It separates verified foreign-production routes from domestic and targeted support, identifies where combining public assistance is restricted, and marks older schemes that require written confirmation. Policy status was checked against government material and the India Cine Hub state directory in August 2026.
How to Read India Film Rebates by State
India has a central incentive and a separate set of state policies. The national India Cine Hub scheme can reimburse qualifying Indian expenditure for an eligible foreign production, while a state policy may reward expenditure, shoot days, language, screen time, local labour, release scale or tourism visibility inside that state. The central rules, application stages and INR 30 crore cap belong on the dedicated India film incentives and rebates guide.
Foreign Producer, Indian Applicant and Foreign Currency
A non-Indian production company filming in India does not submit the central reimbursement in its own name. It contracts an eligible Indian line producer or production-services company, which incurs and documents the qualifying Indian expenditure and applies on the foreign producer’s behalf. Production funding or service fees received in USD or another foreign currency may form part of the banking record, but foreign-currency receipt is not itself an incentive, a GST exemption or evidence that a state subsidy applies.
A production should never assume that central and state assistance can be combined. Delhi and Jammu and Kashmir expressly restrict other government funding for the same production. Rajasthan directs international productions shooting through India Cine Hub toward the prevailing central scheme but does not clearly promise its state subsidy to an ordinary foreign service production. Every budget therefore needs a written eligibility position from the relevant authority before an incentive is treated as finance.
At state level, the decisive question is whether the policy admits that foreign project and applicant structure, not whether the production brings foreign exchange into India. Madhya Pradesh, Uttarakhand, Gujarat and Delhi publish identifiable international routes. Rajasthan needs project-specific confirmation, while Kerala has no verified general foreign live-action rebate. Domestic and regional producers may qualify for separate programmes that are unavailable to a foreign service production.
The Five Tests Behind Every Headline Rate
- Applicant: whether the claimant must be an Indian producer, a state-domiciled producer, an approved local company or a foreign producer working through an Indian entity.
- Format and language: whether the scheme covers foreign-language features, Indian-language films, documentaries, web series, television, animation or only selected regional films.
- Qualifying base: the expenditure, shoot days, screen time, local cast and crew, or minimum budget against which the benefit is calculated.
- Cap and selection: whether the advertised ceiling is automatic, points-based, competitive, limited to a number of projects or subject to annual allocation.
- Payment and combination: when the claim is assessed, what release evidence is required and whether central or other state assistance disqualifies the project.
State Incentive Comparison for International Productions
Verified and Conditional Foreign-Production Routes
A published foreign route is not the same as an automatic grant. Every row still carries applicant, evidence and approval conditions.
| State | Headline route | Foreign-production position | Decisive condition |
|---|---|---|---|
| Madhya Pradesh | 10% of expenditure in the state, up to INR 10 crore for an international film | Verified dedicated route | At least 10 shoot days, Government of India approval and international release |
| Uttarakhand | 50% of state expenditure or INR 3 crore, whichever is lower | Verified foreign-language route | More than INR 3 crore state spend, Government of India permission and demanding release tests |
| Gujarat | 25% of eligible Gujarat production cost, with format and project caps | Foreign films expressly included | Large budget, minimum shoot days or Gujarat spend, release and policy scoring |
| Delhi | 10% to 25% of eligible Delhi cost, up to INR 3 crore | National and international productions included | Points test and no other central or state monetary assistance for the same production |
| Rajasthan | Up to 30%, plus a possible 5% for a wholly Rajasthan shoot | State route for foreign service productions needs confirmation | Format, Rajasthan spend, shoot days or screen time; advertising films excluded |
| Jammu and Kashmir | 5% of cost or INR 1 crore for a non-J&K feature | Foreign projects can enter with central permission | Minimum INR 10 crore cost, 20 shoot days, local artists and no other government funding |
Domestic, Regional and Targeted Support
The existence of film support in a state does not establish a cash rebate for an inbound international shoot.
| State | Published support | Safe treatment for a foreign service production |
|---|---|---|
| Uttar Pradesh | Up to 25% for Hindi, English and other Indian languages; higher regional-language support | No verified general foreign-service route |
| Kerala | Production facilities and targeted local support | No verified general foreign live-action cash rebate |
| Maharashtra | Marathi-film assistance and AVGC-XR support | Not a general live-action location rebate |
| Goa, Karnataka, Tamil Nadu and Telangana | Regional, local-producer, AVGC, capital or infrastructure support | Use only where the project fits the specific programme |
Madhya Pradesh: The Clearest High-Cap International Route
Madhya Pradesh is the most assertive state in the current comparison because its Film Tourism Policy 2025 creates a specific international-film category. An eligible international film can receive the lower of INR 10 crore or 10% of expenditure incurred in Madhya Pradesh. It must have Government of India approval, film for at least 10 days in the state and secure an international release.
The INR 10 crore number is a cap, not a flat grant. A production would need INR 100 crore of accepted Madhya Pradesh expenditure to reach it at the 10% rate. That makes the route most relevant to a large feature or series that genuinely bases substantial work in the state. The policy also advertises a 40% discount on Madhya Pradesh State Tourism Development Corporation hotels and specified services, which can affect accommodation-heavy schedules independently of the cash grant.
Do Not Mix the International and Domestic Formulas
The policy uses different formulas for different categories. A domestic feature may receive the lower of 25% of total cost or 75% of expenditure in the state, subject to film-number caps and a requirement that at least 75% of shooting days occur in Madhya Pradesh. National and international documentaries also have their own lower caps. Those formulas should not be presented as the calculation for an international feature, whose dedicated route is 10% of state expenditure.
Madhya Pradesh also operates a single-window process with a stated 15-calendar-day permission target. That facilitation and the state’s mix of heritage, forest, rural and urban locations make it commercially serious, but the incentive still remains post-expenditure public assistance. The production should obtain an eligibility letter, confirm acceptable cost categories and model the payment timetable before treating the expected amount as a receivable. A line producer Madhya Pradesh builds the state cost model and manages the single-window filing.
Uttarakhand: High Percentage, Demanding Release Conditions
Uttarakhand’s Film Policy 2024 contains one of the clearest foreign-language provisions. A foreign-language film with more than INR 3 crore of expenditure in the state can qualify for the lower of 50% of state expenditure or INR 3 crore. The production needs Government of India permission and must meet the policy’s technical, banking, audit, credit and release conditions.
The percentage is attractive, but the release test prevents it from being treated as an easy location rebate. The policy expects a substantial theatrical release outside India, together with relevant streaming approval or availability. The production therefore carries distribution and evidence risk after filming. A project should check the current implementation guidelines, application cycle and interpretation of the release requirement before choosing Uttarakhand on the basis of the 50% headline.
Separate Routes for Indian-Language Productions
The same policy offers different support to regional-language and other Indian-language films, including 30% or 50% calculations with state-spend and INR 2 crore or INR 3 crore caps. It also offers an additional 5% of the sanctioned grant for using real Uttarakhand location names. Those provisions are useful to the right Indian production but should not be borrowed when modelling the foreign-language category.
Gujarat: 25% With Scale and Tourism Tests
Gujarat’s Cinematic Tourism Policy 2022-2027 expressly includes regional, national and international projects. The standard calculation is 25% of eligible production cost incurred in Gujarat, but the cap and entry conditions change by project type and by whether the producer has previously used the scheme.
For a feature, the first, second and later project caps rise from INR 1.5 crore to INR 2 crore and INR 2.5 crore. A foreign feature generally needs a budget of at least INR 50 crore, at least 30 shoot days in Gujarat or INR 1.5 crore of eligible state expenditure, and release on more than 75 screens including the home country. These thresholds make the policy credible for large features but unsuitable as a generic promise to every international documentary, commercial or small independent film.
Other Gujarat Categories
Brand-affiliation projects, prestigious films, web and television projects, and documentaries have separate routes. A documentary may receive 25% of eligible cost up to INR 25 lakh, while large web and television projects carry budget, shoot-day or state-spend tests. The policy also scores tourism visibility and technical factors. The correct starting point is therefore the format-specific schedule, not the general 25% headline.
Delhi: A Foreign-Production Route That Does Not Combine
The Delhi Film Policy 2022 covers national and international productions through a points-based system. A foreign production needs at least 20 points and can receive 10% to 25% of eligible Delhi production cost, with an overall ceiling of INR 3 crore. The qualifying base is limited to accepted below-the-line expenditure in Delhi, so the percentage should be applied to a detailed local cost report rather than the global budget.
Delhi’s operational guidelines create a decisive restriction: a production receiving central or state funding, subsidy, grant or other monetary assistance for the same production is not eligible. That makes Delhi a choice between routes, not an automatic addition to the India Cine Hub incentive. Advertising and television commercials are also excluded. A foreign feature should compare the likely Delhi recovery with the central route before choosing which application has the stronger net result.
Rajasthan: Strong State Scheme, Unclear Foreign-Service Treatment
Rajasthan’s Film Tourism Promotion Policy 2025 runs to 31 March 2029. It provides percentage subsidies for eligible feature films, web series, television serials and documentaries. The overall caps are INR 3 crore for a feature, INR 2 crore for a web series, INR 1.5 crore for a television serial and INR 2 crore for a documentary.
A feature that films at least half its shoot days in Rajasthan and incurs at least INR 2 crore of Rajasthan production cost can receive 30% of that cost or INR 2 crore, whichever is lower. A separate screen-time route offers 10%, 20% or 30% with caps rising to INR 3 crore. A wholly Rajasthan shoot may receive an additional 5%, within its own cap. Web series and television use similar tiered structures; documentaries use a separate 30% calculation.
The Foreign-Production Caveat
The policy says international films shooting through India Cine Hub are entitled to the prevailing Government of India scheme. It does not clearly state that an ordinary foreign service production also receives the Rajasthan state subsidy. That distinction must be resolved in writing before a foreign producer includes both amounts in a budget. The policy also excludes advertisement films and videos, dubbed films, still photography, wedding shoots and several other categories.
Rajasthan additionally provides reimbursement of charges at specified government-controlled locations for up to five days at each location, but only for a production approved for subsidy. It should not be described as a blanket monument-fee waiver for every visiting shoot. The operational permit and location routes belong on the line producer Rajasthan guide.
Jammu and Kashmir: Modest Rate and Explicit No-Combination Rule
The Jammu and Kashmir Film Policy 2024 offers a non-J&K feature the lower of 5% of cost of production or INR 1 crore. The film needs a minimum cost of INR 10 crore, at least 20 shoot days in Jammu and Kashmir, release and certification evidence, and at least 10 local artists. Foreign productions also require the relevant Government of India permission.
The policy excludes a production that receives funding or monetary assistance under a Central Government scheme or another state scheme for the same production. Advertising, corporate films and several other formats are excluded. Television, web and documentary routes carry separate rates and caps. The correct comparison is therefore the J&K grant against the central incentive, not the sum of both. A line producer Kashmir coordinates the shoot-day, local-artist and permission conditions on the ground.
Uttar Pradesh: Strong Domestic and Indian-Language Support
Uttar Pradesh’s Film Policy 2023 is aggressive for Indian-language production. The official Invest UP summary advertises up to 25% for Hindi, English and other languages of India, and up to 50% for Awadhi, Braj, Bundeli and Bhojpuri films. Shooting at least half the production days in the state can support a grant up to INR 1 crore, rising to INR 2 crore where at least two-thirds of the days occur in Uttar Pradesh.
The often-quoted 35% figure for Poorvanchal, Vindhyanchal and Bundelkhand belongs to studio and laboratory infrastructure support, not a general production subsidy. The policy also offers local-talent and other targeted benefits. Until an official route clearly confirms eligibility for an ordinary foreign service production, the page presents Uttar Pradesh as a strong domestic and Indian-language scheme rather than a foreign cash rebate.
Kerala: Film Policy Without a General Foreign Cash Rebate
Kerala approved a state film policy in March 2026. The policy addresses industry structure, employment, safety, exhibition, training, accessibility and the development of the film ecosystem. The Cabinet note records no financial commitment or implication, and the policy does not establish a broad cash rebate for an inbound foreign live-action production.
Kerala does have targeted support. The Kerala State Film Development Corporation operates facilities and Chitranjali packages, while state programmes have supported Malayalam cinema and selected women and Scheduled Caste or Scheduled Tribe filmmakers. AVGC and infrastructure initiatives are separate again. None should be converted into a headline Kerala film rebate for a foreign feature, series, documentary or commercial. A line producer Kerala handles the crew, locations and permissions that are the real reason to shoot in the state.
Maharashtra, Karnataka, Goa, Tamil Nadu and Telangana
Maharashtra
Maharashtra’s established financial assistance is principally associated with Marathi cinema. Its 2025 AVGC-XR policy adds a production-cost incentive of up to 25% of qualifying expenditure, with category caps and a competitive selection process that includes certain international production and co-production work. Because this sits inside an animation, visual effects, gaming, comics and extended-reality policy, it is not a general rebate for every foreign live-action shoot in Mumbai or elsewhere in the state. The Film Cell facilitation route, Marathi-film assistance and the AVGC-XR policy are set out in our Maharashtra film incentives guide.
Karnataka
Karnataka’s published film support is directed toward a limited number of Kannada and other Karnataka regional-language films produced in the state, along with selected children’s, historical, literary and tourism-related work and cinema infrastructure. Bengaluru’s crew, technology and post-production base can reduce execution cost, but that production advantage should not be described as a broad foreign cash incentive.
Goa
Goa’s financial-assistance route is for qualifying films originating or produced in Goa by Goan producers or co-producers, with language, domicile, local participation and screen-time conditions. It is not a general rebate for an international production using Goa as a location. Visiting productions should budget permits, locations, transport, accommodation and crew routing on their actual cost rather than applying a fictional Goa incentive offset. A line producer Goa budgets those costs directly and routes the single-window permissions.
Tamil Nadu and Telangana
Tamil Nadu’s published subsidy supports selected low-budget quality Tamil films, while Chennai’s FEFSI crew, studios and supplier depth remain its broader production proposition. Telangana’s official incentives focus on AVGC investment, including capital subsidy and qualifying animation, cartoon and game production-cost reimbursement. Hyderabad and Ramoji Film City provide scale, but the AVGC programme is not a general live-action rebate for a visiting foreign unit.
Older and Project-Specific State Frameworks
Several states appear in national incentive directories with older policies or highly specific routes. They should remain visible in research, but their figures should not be placed in a financing plan without confirmation of current operability, allocation and applicant eligibility.
| State | Published position | Safe planning treatment |
|---|---|---|
| Assam | 2017 tourism-policy route for Hindi, English and foreign-language films, with shoot-day and local-participation tests | Legacy framework in the current directory; confirm that it is operative and funded |
| Bihar | Film Policy 2024 includes financial-incentive objectives | Check the Hindi policy and current implementation rules for the exact format and applicant |
| Chhattisgarh | 2021 policy includes grants tied to language, shoot share and local crew | Confirm current route, annual project limits and foreign eligibility |
| Jharkhand | Film Policy 2015 remains listed with current application material | Do not repeat an unsourced 50% headline; obtain the project-specific calculation in writing |
| Odisha | Older industrial-policy support, loans, exemptions and small targeted subsidies | Not a verified broad inbound rebate; confirm any successor policy before budgeting |
| Andhra Pradesh | Awards, facilitation and infrastructure measures in the official summary | No verified general production cash rebate for a foreign service shoot |
| West Bengal and Northeast states not listed above | Local schemes, cultural grants or facilitation may exist by format and period | Use only a current government order that names the applicant, rate, cap and claim route |
How to Compare the Effective Recovery
A state with the largest percentage is not automatically the lowest-cost production base. The useful number is the expected cash recovery after eligibility, accepted local expenditure, the cap, excluded costs, audit adjustments, payment timing and the cost of satisfying the scheme. A high rate can lose its advantage if it requires a long company move, imported equipment, extra accommodation, a theatrical release the project cannot guarantee or a decision to forgo a stronger central claim.
Build Three Budget Lines, Not One
- Gross eligible expenditure: the costs likely to qualify under the exact policy and applicant structure.
- Prudent expected recovery: the lower amount after cap, selection, evidence, audit and realistic release conditions.
- Cash-flow exposure: the amount the production must finance until the authority approves and pays the claim.
The location decision should then compare that recovery with crew availability, equipment freight, permits, company moves, weather risk, studio needs and local contracting. A line producer in India can build the state cost model and route the production to the relevant authority, but only the government body can approve eligibility and the final amount.
Choosing the Right State Incentive Route
Madhya Pradesh is the clearest high-cap international proposition. Uttarakhand offers a high percentage with demanding spend and release tests. Gujarat provides an explicit foreign-film route for projects large enough to meet its thresholds. Delhi offers a transparent international points system but blocks other public assistance for the same production. Rajasthan has a strong state policy, yet an ordinary foreign service production should obtain written confirmation before assuming access to it.
Kerala, Goa, Karnataka, Tamil Nadu and Telangana remain capable production environments, but their local, regional, infrastructure or AVGC support should not be relabelled as a general foreign live-action rebate. That distinction is the purpose of this comparison: identify the scheme that genuinely fits the project, reject headline rates that do not, and budget only the recovery the production can document and defend.
