Uruguay 🇺🇾

Uruguay offers a comprehensive incentive program to attract international film and television productions. Below is a detailed breakdown of the incentives:

1. Uruguay Filming Incentives - Cash Rebate Program

Cash Rebate:

Uruguay provides a cash rebate on qualifying production expenditures incurred within the country.

2. Film Incentives Breakdown

Rebate Percentage:

• 25% of eligible expenses.

Eligible Productions:

• Feature films.
• Short films.
• Video clips.
• Animations.
• Documentaries.
• TV productions and series for all types of media distribution (TV, OTT, cinema releases, etc.).
• Commercials and advertising productions (requires a certificate of tax exemption issued by ICAU).

Minimum Expenditure Requirements:

• USD 600,000 – USD 1 million: Qualifies for a 20% refund, up to USD 200,000.
• Above USD 1 million: Qualifies for a 25% refund, up to USD 400,000.

Rebate Cap:

• Up to USD 400,000 per project.

3. Filming Incentives Terms and Conditions

Eligible Expenses:

• Expenses associated with pre-production, production, and post-production activities carried out in Uruguay.
• Services provided by individuals resident in Uruguay and/or legal persons set up in Uruguay.

VAT Exemption:

• An exemption from the payment of VAT (22%) applies to production costs for projects made abroad and filmed in Uruguay, as per Decree 220/998.

4. Governing Body for the Incentive

Uruguay Audiovisual Program:

• Administers the cash rebate program, overseeing applications, evaluations, and disbursements.

5. Filming Incentive Application Process

1. Application Submission:

• Submit a complete application to the Uruguay Audiovisual Program before commencing production in Uruguay.
• Include necessary documentation such as:
  • Script.
  • Production schedule.
  • Financing plan.
  • Cultural test.

2. Evaluation:

• The Uruguay Audiovisual Program evaluates applications based on eligibility criteria and the cultural test.

3. Approval and Contract:

• Upon approval, sign a contract with the Uruguay Audiovisual Program outlining the terms of the rebate.

4. Production and Expenditure Tracking:

• Proceed with production, ensuring all eligible expenditures are properly documented and comply with the program’s requirements.

5. Rebate Claim:

• After production, submit the necessary documentation to claim the rebate.
• The Uruguay Audiovisual Program processes the claim and disburses the funds accordingly.

For detailed guidelines and application forms, consult the official Uruguay Audiovisual Program website or contact them directly for assistance.