---
title: "Above vs Below the Line: Film Budget Basics for Indian Indies"
description: "Above-the-line vs below-the-line film costs, the main budget categories, contingency, and how to structure a low-budget Indian indie budget in INR."
url: https://kathekaara.in/blog/film-budget-above-below-the-line
published: 2026-10-13T05:00:00.000Z
updated: 2026-10-13T05:00:00.000Z
---

# Film Budget Basics: Above-the-Line vs Below-the-Line Costs (Indian Indie Guide)

By Gireesh Shanbbhag, Actor | Filmmaker | Screen Writer | Editor · Published 2026-10-13

**Quick answer:** Above-the-line (ATL) costs are the creative leads whose fees are negotiated before production — writer, producer, director and principal cast — plus story rights. Below-the-line (BTL) costs are everything needed to physically make the film: crew, equipment, locations, sets, costumes, transport, food, post-production, music and insurance. Most budgets add a 5–10% contingency on top. The script breakdown and schedule drive the BTL numbers.

## Key takeaways

- The "line" historically separated negotiated creative fees from fixed production costs on the budget top sheet.
- Below-the-line usually splits into production, post-production and other (insurance, legal, publicity).
- Your number of shoot days is the biggest driver of BTL cost — schedule efficiently.
- Always include contingency; something will go wrong.

## What is above the line?

- Story and screenplay rights
- Writer's fee
- Producer and executive producer fees
- Director's fee
- Principal cast fees
- Travel and accommodation tied to those people (on some budgets)

## What is below the line?

- Production: crew wages, camera and lighting rentals, grip, sound, art department and sets, costume, makeup, locations and permissions, supporting cast and extras, stunts, SFX, transport, catering, accommodation, production office.
- Post-production: editing, DI/colour grading, sound design and mix, VFX, music composition and recording, subtitles, deliverables (DCP, OTT masters).
- Other: insurance, legal, accounting, censor certification, publicity, contingency.

## How do you build a film budget from the script?

- Break down the script — every element tagged.
- Make the shooting schedule — number of days per location.
- Use the Day Out of Days to count cast days.
- Price each line item using quotes: rate × days or quantity.
- Add fringes (taxes, benefits, GST where applicable) and contingency.
- Summarise on a top sheet with ATL, BTL and total.
- Iterate: cut days, locations or effects until the total matches the money available.

## How to structure a small Indian indie budget (INR)

*The figures below are an illustrative structure for a small 20-day Kannada indie feature, not a quote. Real costs vary enormously by city, crew, cast and equipment.*

ABOVE THE LINE — story & screenplay, director, producer, principal cast

BELOW THE LINE — PRODUCTION: crew, camera & lighting, art & sets, costume & makeup, locations, supporting cast, transport, food, accommodation

BELOW THE LINE — POST: edit, DI, sound, music, VFX, subtitles, DCP

OTHER: insurance, legal, certification, publicity

CONTINGENCY: 7–10% of total

On many micro-budget films, the producer-director-writer is the same person and defers their fee, which shifts the ATL share very low; the biggest line items become crew, equipment and post-production.

## How can I reduce a film budget without hurting the film?

- Reduce locations; rewrite scenes into places you already have.
- Consolidate each actor's days to cut holds.
- Shoot day exteriors in reliable seasons to avoid weather loss.
- Limit night shoots, crowds, vehicles and VFX to scenes that need them.
- Get firm quotes for post-production early; it is often underestimated.

## Budgeting in Kathe Kaara

[Kathe Kaara](/)'s Budget Lite module links budget categories to the breakdown elements in your script, separates above- and below-the-line, gives a running total that updates in real time, supports multiple currencies with INR as the default, and exports the budget to XLSX for your line producer or financier.

## Frequently asked questions

### Are actors above or below the line?

Principal cast is above the line; supporting actors, day players and extras are usually below the line.

### What percentage of a budget is contingency?

Commonly 5–10% of the total budget.

### Is music above or below the line?

Usually below the line in post-production, although a star composer's fee is sometimes negotiated like an ATL fee.

### Who prepares the film budget?

The line producer or production manager, using the breakdown and schedule.

*Cover photo: Producer calculating a film budget — by Towfiqu barbhuiya on *[Unsplash](https://unsplash.com/photos/person-using-calculator-at-desk-with-coffee-mug-JhevWHCbVyw?utm_source=kathekaara&utm_medium=referral)*.*