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
25%
USD 700.000
Between USD 4.000.000 and 8.000.000
17,5%
USD 850.000
More than USD 8.000.000
10,6%
USD 1.000.000
Jurisdiction
Uruguay
Type
Cash Rebate
Elegibles
Film, series, other TV, documentary, other.
Considerations
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.