The international co-productions and the production services in which Uruguay participates are covered by the concept of `export of services´ and receive differential treatment by which we are exempted from the payment of VAT.
Between USD 300.000 and 4.000.000
Between USD 4.000.000 and 8.000.000
More than USD 8.000.000
$700.000 (25%); $850.000 (17,5%); $1.000.000 (10,6%)
Film, series, other TV, documentary, other.
Film production must make a net expenditure between $ 600,000 and $1million or more than $1million in Uruguay. The recipients are foreign legal entities, responsible for producing an audiovisual creation of any kind, carried out totally or partially in Uruguayan territory, and working with a local Uruguayan company.