INCENTIVES

TAX EXEMPTION

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.

CASH REFUND

TOTAL PROJECT AMOUNT
MAXIMUN % OF SUPPORT
MAXIMUN AMOUNT OF SUPPORT

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.