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)
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When will the benefit/incentive be received? | - - End of national fiscal year
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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.
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