|Benefit as a % of spend||25.00|
|Financial cap per production||1|
|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?|| Yes|
|Criteria to access the benefit|
- - Minimum percentage of the film that must be shot in the region: 0.00%
- - Minimum spend 300000 (in local currency)
|When will the benefit/incentive be received?|
- - End of national fiscal year
|Additional incentives or advantages|
- - VAT / GST /Sales Tax recoverable
- - •International productions can present projects to the committee who evaluates whether it is eligible for the incentive.
• The cash rebate depends on how much is spent in Uruguay and the size of the production.
• Projects spending between USD300,000 - USD4 million can access a 25% cash rebate, with a financial cap of USD700,000
• Productions spending from USD4 million - USD8 million can access a 17.5% rebate with a financial cap of USD850,000.
• Productions spending over USD8 million can access a 10.6% rebate with a financial cap of USD1 million.