Puerto Rico Film Incentive Program


Type of incentiveTax Credit
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)
  • - Post production/special effects for film & tv (fiction)
  • - Post production/special effects for film & tv (non-fiction)
  • - Video/online gaming production
  • - Music videos
  • - Short films
  • - Reality TV
  • - Variety entertainment programming
Qualifying productions
  • - National productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend40.00
Financial cap per production-
Do I have to register/set up a company?No
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? Yes
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? No
Criteria to access the benefit
  • - Minimum spend 100000 (in local currency)
  • - TV Broadcast or theatrical distribution contract required
When will the benefit/incentive be received?
  • - On submission of audited accounts
  • - State approx. number of months after completion of audited accounts
Additional incentives or advantages
  • - Free use of buidings/facilities/services within jurisdiction
  • - The incentive is received 31 days after the final audit. The production may request an advance payment of the tax credits by placing a bond for the face value of the 50% of the tax credit reserved, at the time of the issuance of the tax grant or upon certification of the auditor that 50% or more of your Puerto Rico budget has been disbursed. Payment exemption from the government hotel room tax, 9% hotels without casino and 11% hotels with a casino. You don't have to register a company in Puerto Rico but it will make the auditing much easier, especially if you are filming a percentage outside of Puerto Rico. A $100,000 minimum spend of money paid to local residents (individual, companies, etc.) per project. A $50,000 minimum spend of money paid to local residents (individual, companies, etc.) per project for short films. Production can benefit from 40% of money paid to local residents (individual, companies, etc.) and 20% to qualified non-resident individuals.