|Benefit as a % of spend||25.00|
|Financial cap per production||0|
|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?|| 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?|| No|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 0.00%
|When will the benefit/incentive be received?|
|Additional incentives or advantages|
- - VAT / GST /Sales Tax recoverable
- - Rebates are available to up to 25% of eligible expenditure in Uruguay
Shoots must spend of USD1 million in Uruguay to access benefit.
Rebates are capped at USD400,000 per production.
VAT exemption mechanism exist for production services and co-productions.
International joint productions in which Uruguay participates are considered part of the concept of 'export services', being thus bestowed a special treatment which includes VAT exemption.
Visiting productions are exempt from paying the 22% VAT.