Brazil: Audiovisual Act


Type of incentiveCash Rebate
Qualifying formats
  • - Feature film - fiction (theatrical)
  • - Feature film - documentary (theatrical)
  • - TV Film or TV series - fiction
  • - TV Film or TV series - documentary
  • - Commercials (TV, theatrical, online)
  • - Reality TV
Qualifying productions
  • - National productions
  • - Foreign productions


Benefit as a % of spend30.00
Financial cap per production-
Do I have to register/set up a company?Yes
Does foreign cast/crew paid in their home country/region qualify as expenditure? No
Do foreign cast/crew have to pay tax in the host country/state/region? No
Does travel to/from country/region qualify as expenditure? Yes
Can a production qualify for other national incentives such as cultural programmes if it qualifies for this incentive? Yes
Criteria to access the benefit
  • - Minimum percentage of the film that must be shot in the region: 0.00%
  • - Use Local cast & Crew
  • - Cultural Test
When will the benefit/incentive be received?
  • - On submission of audited accounts
Additional incentives or advantages
  • - Co-production funds are available to Brazilian production companies for feature films, documentaries and TV. Brazil has co-production treaties with Argentina, Australia, Belgium, Canada, Chile, China, Colombia, Denmark, Dominican Republic, France, Germany, Israel, Italy, Japan, Mexico, Netherlands, New Zealand, Norway, Russia, Spain, Sweden, Switzerland, United Kingdom and Uruguay. Brazil is also a member of the Latin American Cinematographic Co-production Treaty. Pursuant to Article 1 of the Federal Act 8685 of 1993 (“Audiovisual Act”) taxpayers can acquire an equity participation in independent Brazilian films through the acquisition of securities issued by financial institutions, for an amount up to 3% (6% in the case of individuals) of their income tax. Under Article 1(A) of the Audiovisual Act, taxpayers can deduct from their income tax all amounts invested in sponsoring Brazilian independent films, with a limit of 6% of income tax payable for individuals and 4% for legal entities. Article 3 of the Audiovisual Act allows distribution companies to obtain a 70% tax deduction if they invest the equivalent amount in the production of independent Brazilian feature films, television films or series. The National Film Industry Funds (FUNCINES) are private closed funds managed by Brazilian financial institutions which must be approved by the Brazilian Securities Commission, and 100% of the amount invested in the acquisition of quotas can be deducted from taxable income. Agencia Nacional do Cinema (ANCINE) is the Brazilian Film Agency which supervises and approves the incentives.