Uruguay Audiovisual Programme


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)
Qualifying productions
  • - Foreign productions
  • - Co-productions


Benefit as a % of spend25.00
Financial cap per production1
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.