Tax Incentives & Grants - Uruguay

Uruguay is an emerging player in the international film production scene, offering financial incentives, diverse locations, and a film-friendly environment. Known for its efficient bureaucracy, skilled workforce, and competitive costs, Uruguay is positioning itself as an attractive destination for filmmakers worldwide. Below is an expanded breakdown of the country's film production incentives and advantages.

Uruguay’s 25% cash rebate, combined with VAT exemptions, duty-free importation, and competitive production costs, makes it a compelling destination for international filmmakers. With diverse locations, a skilled workforce, and a supportive government, Uruguay provides a seamless and cost-effective environment for film and television productions. Its growing global profile and strategic location further enhance its appeal to filmmakers seeking both financial and creative opportunities.

  • Chile’s incentives are designed to attract international filmmakers while supporting local productions. The government, through the National Council for Culture and the Arts (CNCA) and the Chilean Film Commission, provides direct funding and logistical support.

    a. Cash Rebate – Chile Film Friendly Program

    • Rebate Rate:

      • Up to 30% of Qualifying Production Expenditures (QPE) incurred in Chile.

    • Eligible Expenditures:

      • Salaries and wages for Chilean crew and talent.

      • Location fees, equipment rentals, and transportation.

      • Post-production services, including editing and sound design.

    • Minimum Spend:

      • Productions must meet a minimum spend of USD 200,000 to qualify for the rebate.

    • Application Process:

      • Filmmakers must apply through the Chilean Film Commission and submit detailed production plans, budgets, and schedules.

    b. Corfo Audiovisual Program

    Managed by CORFO (Corporación de Fomento de la Producción), this program provides direct grants and funding to local and co-produced audiovisual projects.

    • Grants for Audiovisual Productions:

      • Funding is available for feature films, documentaries, and TV series.

      • Preference is given to projects showcasing Chilean culture, landscapes, and talent.

    • Co-Production Support:

      • International projects co-produced with Chilean companies can access grants of up to USD 1 million.

    c. Tax Exemptions and Reductions

    • Productions are exempt from Chile’s 19% VAT on qualifying goods and services related to film production.

    • Duty-free importation of film equipment is permitted for international productions.

  • Regional and Municipal Support

    In addition to national incentives, some regions and cities in Uruguay offer additional support and logistical assistance to filmmakers.

    a. Montevideo

    • Benefits:

      • Montevideo’s Film Commission offers logistical support, including permitting assistance and location scouting.

      • Public locations in Montevideo are often provided free of charge for filming.

    • Key Locations:

      • The capital city provides a mix of modern urban landscapes and historic colonial architecture.

    b. Punta del Este

    • Incentives:

      • Punta del Este offers promotional discounts and additional support for productions highlighting its luxury beach resorts and coastal scenery.

    • Key Locations:

      • Stunning beaches, luxury hotels, and a vibrant nightlife scene.

    c. Colonia del Sacramento

    • Support:

      • This UNESCO World Heritage Site offers logistical assistance and access to its colonial streets and historic buildings.

    • Key Locations:

      • Cobblestone streets, 17th-century architecture, and riverside views.

  • Application Process for Incentives

    Steps to Apply for the Uruguay Audiovisual Program (PUA)

    1. Initial Consultation:

      • Contact the Uruguay Film Commission to discuss project details and determine eligibility.

    2. Application Submission:

      • Submit a detailed proposal, including production budget, schedule, and script.

    3. Approval Phase:

      • The PUA committee evaluates the project based on cultural and economic contributions.

    4. Production Phase:

      • Maintain detailed records of all qualifying expenses.

    5. Rebate Disbursement:

      • Rebates are issued after final approval of audited expenses.